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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. Repeals

Schedule 2 | Repeals

From legislation.gov.uk

Table
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c. 1)Chapter 5 of Part 17.In section 834A, in Part 1 of the Table, the entry relating to section 761(1)(b)(i).Schedules 27 and 28.
Finance Act 1988 (c. 39)In Schedule 13, paragraph 12.
Finance Act 1990 (c. 29)In Schedule 14, paragraphs 10 and 11.
Taxation of Chargeable Gains Act 1992 (c. 12)In section 108(1)(c), the words “, or have at any time been,”.In section 212, subsections (5) to (7).In Schedule 10, paragraph 14(43) to (49) and (63).
Finance Act 1995 (c. 4)Section 134.
Finance Act 1996 (c. 8)In Schedule 28, in paragraph 6, the words “and in paragraph 5(5) of Schedule 27 to that Act”.
Finance Act 2002 (c. 23)In Schedule 9, paragraph 4(5) and (6).
Finance Act 2004 (c. 12)In Schedule 26, paragraphs 1(1), 2(1), 4 to 9 and 13 to 16.
Income Tax (Trading and Other Income) Act 2005 (c. 5)In Schedule 1, paragraphs 308, 309 and 350.
Finance (No. 2) Act 2005 (c. 22)Section 23.
Finance Act 2006 (c. 25)In Schedule 12, paragraph 47.
Income Tax Act 2007 (c. 3)In section 1016(2), in Part 3 of the Table, the entry relating to section 761(1)(b)(i) of ICTA.In Schedule 1, paragraphs 179 to 181.
Finance Act 2008 (c. 9)In Schedule 7, paragraphs 92 to 96.In Schedule 17, paragraph 30.
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