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SI 2017/240
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SI 2017/240 · regulation
The Offshore Funds (Tax) (Amendment) Regulations 2017
These Regulations amend the Offshore Funds (Tax) Regulations 2009, which make provision for the tax treatment of participants in offshore funds.
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
02 Mar 2017
—
In force
23 Mar 2017
Enabling power
The Treasury, in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:
Documents
Open on legislation.gov.uk →
Instrument
Instrument
application/pdf
· 03 Mar 2017
· 32 KB
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 02 Mar 2017
· 33 KB
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