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The Offshore Funds (Tax) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 3001
- PART 4
- Regulation 131
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Amendment of CTA 2009
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131.—(1) CTA 2009 is amended as follows.
(2) For the text of section 489 (meaning of “offshore fund” etc.) substitute—
“Sections 40A to 40G of FA 2008 (meaning of “offshore fund” and application to parts of umbrella funds and classes of interests in offshore funds) apply for the purposes of this Chapter as they apply for the purposes of sections 40A to 42A of that Act.”
(3) In section 490(1)(a)(iii) (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights) for “a material interest” substitute “an interest”.
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