PART 4CONSEQUENTIAL AMENDMENTS

Amendment of FA 2008130

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 ”.