# The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013, Introduction: Introductory text


Income Tax
Corporation Tax
Made 6th June 2013
Laid before the House of Commons 7th June 2013
Coming into force 28th June 2013
The Treasury make the following Regulations in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 2010.

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Source: https://www.legislation.gov.uk/uksi/2013/1411/introduction (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.