# The Offshore Funds (Tax) (Amendment) Regulations 2013, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Offshore Funds (Tax) (Amendment) Regulations 2013 and shall come into force at 3 p.m. on 20th March 2013.
(2) These Regulations have effect in relation to disposals made on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2013/661/regulation/1 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2013/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.