- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Offshore Funds (Tax) Regulations 2009, SCHEDULE 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Regulation 13(2)
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Chapter 5 of Part 17. In section 834A, in Part 1 of the Table, the entry relating to section 761(1)(b)(i). Schedules 27 and 28. |
Finance Act 1988 (c. 39) | In Schedule 13, paragraph 12. |
Finance Act 1990 (c. 29) | In Schedule 14, paragraphs 10 and 11. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 108(1)(c), the words “, or have at any time been,”. In section 212, subsections (5) to (7). In Schedule 10, paragraph 14(43) to (49) and (63). |
Finance Act 1995 (c. 4) | Section 134. |
Finance Act 1996 (c. 8) | In Schedule 28, in paragraph 6, the words “and in paragraph 5(5) of Schedule 27 to that Act”. |
Finance Act 2002 (c. 23) | In Schedule 9, paragraph 4(5) and (6). |
Finance Act 2004 (c. 12) | In Schedule 26, paragraphs 1(1), 2(1), 4 to 9 and 13 to 16. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 308, 309 and 350. |
Finance (No. 2) Act 2005 (c. 22) | Section 23. |
Finance Act 2006 (c. 25) | In Schedule 12, paragraph 47. |
Income Tax Act 2007 (c. 3) | In section 1016(2), in Part 3 of the Table, the entry relating to section 761(1)(b)(i) of ICTA. In Schedule 1, paragraphs 179 to 181. |
Finance Act 2008 (c. 9) | In Schedule 7, paragraphs 92 to 96. In Schedule 17, paragraph 30. |
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: