The Offshore Funds Regulations 2004
1Citation, commencement and effect
2Interpretation
3Section 758 of ICTA 1988
4Modification of Schedule 27 to ICTA 1988
5Modification of Schedule 28 to ICTA 1988
6Modification of Schedule 26 to the Finance Act 2004: new funds within existing umbrella funds
7Modification of Schedule 26 to the Finance Act 2004: new classes of interest within existing main funds

2004 No. 2572

INCOME TAX

The Offshore Funds Regulations 2004

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred upon them by section 758(7) and (8) of, and paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 to, the Income and Corporation Taxes Act 19881 and section 145(2)(b) of the Finance Act 20042 make the following Regulations: