The Offshore Funds (Tax) Regulations 2009 No. 3001

Statutory Instruments

2009 No. 3001

Income Tax

Corporation Tax

Capital Gains Tax

The Offshore Funds (Tax) Regulations 2009

Made

12th November 2009

Coming into force

1st December 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 41(1) and 42 of the Finance Act 2008 M1 .

In accordance with section 42A(2)(c) of that Act M2 , a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

Marginal Citations

M1 2008 c. 9; section 42 was amended by paragraph 4 of Schedule 22 to the Finance Act 2009 (c. 10).

M2 Section 42A was inserted by paragraph 5 of Schedule 22 to the Finance Act 2009.