Regulation 14 Miscellaneous amendments relating to offshore funds

In the following places for “a material interest” substitute “an interest”—

(a)

regulation 52D(5)(b) of the Authorised Investment Funds (Tax) Regulations 2009^f1 (shares and units not within regulation 52C, meaning of “relevant holding”), and

(b)

regulation 104(5)(b) of the Offshore Funds (Tax) Regulations 2009 (interests not within regulation 103, meaning of “relevant holding”).

Annotations

Footnotes

f1: S.I. 2006/964, amended by S.I. 2009/2036; there are other amending instruments but none is relevant.