http://www.legislation.gov.uk/uksi/2013/1411/regulation/8/made
The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013
en
King's Printer of Acts of Parliament
2013-06-10
INCOME TAX
CORPORATION TAX
These Regulations amend the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001, “the principal Regulations”) which make provision for the tax treatment of participants in offshore funds and make other miscellaneous amendments.
Reports to participants8
Omit regulations 92A, 92B and 92C5.