PART 5Repeals and consequential amendments
Offshore Funds Regulations43
In regulation 18(6) M1 of the Offshore Funds Regulations (the charge to tax: further provisions)—
a
omit the “or” at the end of paragraph (a), and
b
after paragraph (b) insert—
, or
c
the trustees of an exempt unauthorised unit trust to which regulations 22 or 23 of the Unauthorised Unit Trusts (Tax) Regulations 2013 applies.