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 ”.