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The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 1411
- Regulation 13
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Miscellaneous amendments relating to offshore funds
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13. In CTA 2009—
(a)in section 587(3)(a)(iii) (contract relating to holding in OEIC, unit trust or offshore fund) for “a material interest in an offshore fund within the meaning of Chapter 3 of Part 6 (see section 489)” substitute “an interest in an offshore fund (within the meaning of section 355 of TIOPA 2010)”, and
(b)in Schedule 4 (index of defined expressions)—
(i)in the definition of “offshore fund” for “section 489(1) and (2)” substitute “section 489”, and
(ii)omit the definition of “material interest (in an offshore fund) (in Chapter 3 of Part 6)”.
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