Search Legislation

The Offshore Funds (Tax) Regulations 2009

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 130

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Offshore Funds (Tax) Regulations 2009, Section 130. Help about Changes to Legislation

Amendment of FA 2008U.K.

This section has no associated Explanatory Memorandum

130.—(1) Schedule 7 to FA 2008 (remittance basis) is amended as follows.

(2) In paragraph 100(1)(a)—

(a)for “section 762 of ICTA” substitute “ regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) ”,

(b)for “section 761 of ICTA” substitute “ such regulations (regulation 17 of those Regulations ”.

(3) In paragraph 101(1)(b)—

(a)for “section 761 of ICTA” substitute “ regulation 17 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) ”,

(b)for “section 762 of ICTA” substitute “ regulation 20 of those Regulations ”.

(4) In paragraph 102(1)(d)—

(a)for “section 762 of ICTA” substitute “ regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) ”,

(b)for “section 761 of ICTA” substitute “ such regulations (regulation 17 of those Regulations ”.

Back to top

Options/Help