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
”
.