The Income Tax (Removal of Ordinary Residence) Regulations 2013
These regulations amend the Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530) (‘the Entertainers Regulations’), the Individual Savings Account Regulations 1998 (S.I 1998/1870) (‘the ISA Regulations’), the Pensions Schemes (Taxable Property Provisions) Regulations 2006 (S.I. 2006/1958) (‘the Pensions Schemes Regulations’), the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034) (‘the Investment Trust Regulations’) and the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) (‘the Offshore Funds Regulations’).