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The Offshore Funds (Tax) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 1211
- PART 6
- Regulation 45
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Amendment to the Corporation Tax Act 2009
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45. In section 490 of the Corporation Tax Act 2009(1) (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights) in subsection (7)—
(a)for “But arrangements” substitute—
“But the following are not treated as such a holding—
(a)arrangements”, and
(b)for “are not treated as such a holding” substitute-
“, and
(b)a holding in an offshore fund (including a unit trust which is also an offshore fund) if the income arising to the fund is treated as the income of the company”.
(1)
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