# The Offshore Funds (Tax) (Amendment) Regulations 2014, Introduction: Introductory text


Income Tax
Corporation Tax
Capital Gains Tax
Made 21st July 2014
Laid before the House of Commons 22nd July 2014
Coming into force 12th August 2014
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/2014/1931/introduction (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.