The Offshore Funds (Tax) (Amendment) Regulations 2011

s.001

Citation, commencement and effect

s.002

Amendment of the Offshore Funds (Tax) Regulations 2009

s.003

Structure of these Regulations and interpretation

s.004

Introduction

s.005

Insertion of new regulation 50A (meaning of “equalisation arrangements”, “full equalisation arrangements” and “equalisation amount”)

s.006

Amendment to regulation 53 (contents of an application)

s.007

Amendment to regulation 55 (response by

s.008

Insertion of Chapter 2A (amendment to application for this Part to apply)

s.009

Substitution of regulation 72 (treatment of reporting funds operating equalisation arrangements)

s.010

Amendment to regulation 92 (contents of report to participants)

s.011

Insertion of new regulations 92A, 92B and 92C (funds which do not operate equalisation arrangements)

s.012

Insertion of regulation 94A

s.013

Amendment to regulation 99 (disposals of interests)

s.014

Transitional provisions: introduction

s.016

Transitional provisions: special cases

s.017

Appeal against a refusal to accept a statement

s.018

Introduction

s.019

Insertion of regulations 31A to 31C (unlisted trading company exception)

s.020

Amendment to regulation 81 (meaning of investment transaction)

s.021

Introduction

s.022

Amendment to regulation 49 (structure of this Part)

s.023

Amendment to regulation 58 (general duties of reporting funds)

s.024

Insertion of new Chapter 6A in Part 3

s.025

Amendment to regulation 92 (contents of report to participants)

s.026

Insertion of regulation 92D (contents of reports to participants: transparent reporting funds)

s.027

Amendment to regulation 106 (reporting requirements)

s.028

Amendment to regulation 4 (classification of offshore funds)

s.029

Amendment to regulation 12 (general interpretation)

s.030

Amendment to regulation 16 (treatment of certain amounts as distributions)

s.031

Amendment to regulation 54 (form, timing and withdrawal of application)

s.032

Amendment to regulation 57 (effects of entry into the reporting fund regime)

s.033

Amendment to regulation 67 (income from wholly-owned subsidiaries)

s.034

Amendment to regulation 68 (income from other reporting funds)

s.035

Insertion of new regulation 68A (index tracking funds)

s.036

Amendment to regulation 69 (income from non-reporting funds: first case)

s.037

Amendment to regulation 74 (the equivalence condition)

s.038

Amendment to regulation 75 (the genuine diversity of ownership condition)

s.039

Amendment to regulation 90 (report to participants for a reporting period)

s.040

Amendment to regulation 94 (reported income: general provisions)

s.041

Amendment to regulation 106 (reporting requirements)

s.042

Amendment to Schedule 1 (transitional provisions and savings)

s.043

Amendment to Schedule 3 (abbreviations and defined expressions)

s.044

Amendment to the Taxation of Chargeable Gains Act 1992

s.045

Amendment to the Corporation Tax Act 2009