# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 30: Amendment to regulation 16 (treatment of certain amounts as distributions)

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

In regulation 16 (treatment of certain amounts as distributions) in paragraph (2) for “94(2)” substitute “94(1) or (2)”.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/30 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.