# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 18: Introduction

Extent: E+W+S+N.I.

This Part inserts a new exception to the charge to tax arising under regulation 17 of the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/18 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.