Policy paper

Draft legislation: The Offshore Funds (Tax) (Amendment) Regulations 2017

This draft regulation makes changes to the Offshore Funds Regulations 2009.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Draft legislation: The Offshore Funds (Tax) (Amendment) Regulations 2017

PDF, 119 KB, 2 pages

Explanatory memorandum to The Offshore Funds (Tax) (Amendment) Regulations 2017

PDF, 124 KB, 3 pages

Details

These Regulations amend the Offshore Funds (Tax) Regulations 2009, which makes provision for the tax treatment of participants in offshore funds.

Published 5 December 2016