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Regulation 27 Consequential amendment of the Offshore Funds (Tax) Regulations 2009

Original text. Later amendments are not shown.

After paragraph (5) of regulation 18 of the Offshore Funds (Tax) Regulations 2009 insert—

“(6)

Nothing in regulation 17 or 18 of these Regulations applies to a fund to which Part 6A of the Authorised Investment Funds (Tax) Regulations 2006 applies.”.