# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 10: The Offshore Funds (Tax) Regulations 2009


(1) The Offshore Funds (Tax) Regulations 2009 are amended as follows.
(2) In regulation 12 in the definition of “regulated market” for paragraph (c) substitute—
“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;”.

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Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/10 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.