# The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013, Regulation 10: Equalisation amounts not treated as distributions


In regulation 99 (disposal of interests), in paragraph (2A) for “under regulation 94A(2)(b)” substitute “in the actual distribution under regulation 94A(2)”.

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Source: https://www.legislation.gov.uk/uksi/2013/1411/regulation/10 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.