The Income Tax (Removal of Ordinary Residence) Regulations 2013. The revised draft includes the removal of references to 'ordinarily' resident from regulations relating to offshore funds and pensions. Comments on this draft should be made by 28 February.
The Authorised Investment Funds (Tax) (Amendment) Regulations 2013 will remove corresponding references to ordinary residence from the AIF regulations. Comments are invited by 3 April.
The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013 bring two existing provisions in secondary legislation into line with new rules in the statutory residence test. Comments are invited by 3 April.
The Income Tax (Removal of Ordinary Residence) Regulations 2013. The revised draft includes the removal of references to 'ordinarily' resident from regulations relating to offshore funds and pensions. Comments on this draft should be made by 28 February.
The Authorised Investment Funds (Tax) (Amendment) Regulations 2013 will remove corresponding references to ordinary residence from the AIF regulations. Comments are invited by 3 April.
The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013 bring two existing provisions in secondary legislation into line with new rules in the statutory residence test. Comments are invited by 3 April.
