# The Offshore Funds (Tax) (Amendment) Regulations 2013, Introduction: Introductory text


Income Tax
Corporation Tax
Capital Gains Tax
Made 19th March 2013
Laid before the House of Commons at 1.30 p.m. on 20th March 2013
Coming into force at 3.00 p.m. on 20th March 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/2013/661/introduction (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.