The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013
These Regulations amend the Pensions Schemes (Taxable Property Provisions) Regulations 2006 (S.I. 2006/1958) (‘the Pensions Schemes Regulations’) and the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) (‘the Offshore Funds Regulations’).
Lifecycle
Department
Made
18 Jul 2013
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In force
12 Aug 2013
Enabling power
The Treasury, in exercise of the powers conferred by section 273ZA(1), (2) and (4) to (6) of the Finance Act 2004and section 354(1), (5)(c) to (e), (6) and (7) of the Taxation (International and Other Provisions) Act 2010makes the following Regulations:
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