# The Offshore Funds Regulations 2004, Introduction: Introductory text


INCOME TAX
Made 30th September2004
Laid before the House of Commons 1st October 2004
Coming into force 22nd October 2004
The Treasury, in exercise of the powers conferred upon them by section 758(7) and (8) of, and paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 to, the Income and Corporation Taxes Act 1988 and section 145(2)(b) of the Finance Act 2004 make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/2572/introduction (the official version)
Page: https://openlegislation.uk/offshore-funds-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.