# The Offshore Funds (Tax) Regulations 2009, Introduction: Introductory text

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

Income Tax
Corporation Tax
Capital Gains Tax
Made 12th November 2009
Coming into force 1st December 2009
The Treasury make the following Regulations in exercise of the powers conferred by sections 41(1) and 42 of the Finance Act 2008 .
In accordance with section 42A(2)(c) of that Act , a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/introduction (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.