Regulation 10 The Offshore Funds (Tax) Regulations 2009
(1)
The Offshore Funds (Tax) Regulations 2009f1 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;”.
Annotations
Footnotes
- f1
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S.I. 2009/3001, relevant amending instruments are S.I. 2011/1211, S.I. 2017/701, S.I. 2019/689.