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Contents

Legislation
The Offshore Funds (Tax) Regulations 2009
  • Introduction
  • PART 1 INTRODUCTION
  • PART 2 THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
  • PART 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
  • PART 3A ANNUAL PAYMENTS TO NON-RESIDENTS
  • PART 4 CONSEQUENTIAL AMENDMENTS
  • SCHEDULE 1 Transitional Provisions and Savings
  • SCHEDULE 2 Repeals
  • SCHEDULE 3 Abbreviations and Defined Expressions
  1. The Offshore Funds (Tax) Regulations 2009
  2. Introduction

Introduction

From legislation.gov.uk

Made12th November 2009

Coming into force1st 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 .In accordance with section 42A(2)(c) of that Act , a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

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