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Legislation

The Offshore Funds (Tax) Regulations 2009

PART 4 CONSEQUENTIAL AMENDMENTS

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Section 125 Amendment of the Inheritance Tax Act 1984
Section 126 Amendment of ICTA
Section 127 Amendment of TCGA 1992
Section 128 Amendment of ITTOIA 2005
Section 129 Amendment of ITA 2007
Section 130 Amendment of FA 2008
Section 131 Amendment of CTA 2009

Part 4 · CONSEQUENTIAL AMENDMENTS
Amendment of FA 2008

Regulation 130 | Amendment of FA 2008

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Reg. 130 omitted (retrospective and with effect for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 52(2)(c)(iii)(4)

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