Regulation 9 Consequential amendments

In regulation 85C (interpretation)^f1, the entries for “non-reporting fund”, “offshore fund”, “Offshore Funds Regulations” and “reporting fund” are omitted.

For paragraph (6) of regulation 18 (the charge to tax: further provisions) of the Offshore Funds (Tax) Regulations 2009 substitute—

“(6)

Nothing in regulation 17 of these Regulations applies to an authorised investment fund to which regulation 14ZB or Part 6A of the Authorised Investment Funds (Tax) Regulations 2006 applies.”.