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The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1204
- Regulation 16
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Amendment to the Offshore Funds (Tax) Regulations 2009
16. In the Offshore Funds (Tax) Regulations 2009(1) in regulation 99 (disposals of interests)—
(a)in paragraph (1), for “If a participant” substitute “Subject to paragraph (7), if a participant”; and
(b)after paragraph (6) insert—
“(7) This regulation does not apply where section 103D of TCGA 1992 (application of Act to tax transparent funds) applies.”
(1)
S.I. 2009/3001. Regulation 99 has been amended but none of the amendments are relevant.
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