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The Offshore Funds (Tax) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 1211
- PART 5
- Regulation 42
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Amendment to Schedule 1 (transitional provisions and savings)
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42.—(1) In Schedule 1 (transitional provisions and savings) amend paragraph 3 as follows.
(2) For sub-paragraphs (2) and (3) substitute—
“(2) The fund or any person within paragraph 18(1) of Schedule 27 to ICTA may apply in writing to HMRC for the fund to be treated as a distributing fund in respect of the overlap period or any earlier period of account.
(3) If the fund or any person within paragraph 18(1) of Schedule 27 to ICTA has made a successful application under sub-paragraph (2), the fund or that person may apply in writing to HMRC for the fund to be continued to be treated as a distributing fund in respect of the succeeding period.
(3ZA) But no application may be made under paragraph (3) if HMRC have accepted an application for Part 3 to apply to the fund.”.
(3) In sub-paragraph (3B)(1) for “2011” substitute “2012”.
(1)
Paragraph (3B) was inserted by S.I. 2009/3139.
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