The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013
1Citation, commencement and effect
2Amendment of the Offshore Funds (Tax) Regulations 2009
3Application for entry into reporting fund regime
4In regulation 55 (response by HMRC to application), in paragraph...
5Adjustments to reportable income
6In Chapter 5 of Part 3, after regulation 72 insert—...
7Reports to participants
8Omit regulations 92A, 92B and 92C.
9Equalisation amounts not treated as distributions
10In regulation 99 (disposal of interests), in paragraph (2A) for...
11Reports to HMRC
12Index of defined expressions
13Miscellaneous amendments relating to offshore funds
14In the following places for “a material interest” substitute “an...
15In the Offshore Funds (Tax) (Amendment) Regulations 2011, in regulation...

2013 No. 1411

Income Tax
Corporation Tax

The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 20101.