The Offshore Funds (Tax) (Amendment) Regulations, SI 2013/661, amend SI 2009/3001 to clarify the application of regulation 17 (the charge to tax) where the interest in the offshore fund which is disposed of was acquired in consequence of an exchange or scheme of reconstruction to which TCGA 1992 s 135 or 136 applied.
The Offshore Funds (Tax) (Amendment) Regulations, SI 2013/661, amend SI 2009/3001 to clarify the application of regulation 17 (the charge to tax) where the interest in the offshore fund which is disposed of was acquired in consequence of an exchange or scheme of reconstruction to which TCGA 1992 s 135 or 136 applied.
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