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7.—(1) The Offshore Funds (Tax) Regulations 2009(1) are amended as follows.
(2) In regulation 20 (application to gains of non-resident settlements) in paragraph (1) for “neither resident nor ordinarily” substitute “not”.
(3) In regulation 21 (application of transfer of assets abroad provisions), in paragraphs (3) and (5)(a) omit “or ordinarily resident”.
(4) In regulation 24 (application of section 13 of TCGA 1992) in paragraph (7) omit “or ordinarily resident”.
S.I. 2009/3001, to which there are amendments not relevant to these Regulations.
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