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1.—(1) These Regulations may be cited as the Offshore Funds (Tax) (Amendment) Regulations 2009 and shall come into force on 22nd December 2009.
(2) These Regulations have effect—
(a)for the purposes of income tax—
(i)for the tax year 2009-10 and subsequent tax years, and
(ii)for distributions made on or after 1st December 2009;
(b)for the purposes of corporation tax—
(i)on income, for accounting periods ending on or after 1st December 2009 and for distributions made on or after that date,
(ii)on chargeable gains, in relation to disposals made on or after 1st December 2009; and
(c)for the purposes of capital gains tax, in relation to disposals made on or after 1st December 2009.
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