Regulation 43 Offshore Funds Regulations

In regulation 18(6)^f1 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.”.

Annotations

Footnotes

f1: Regulation 8(6) was substituted by S.I. 2011/2999.