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Official guidance
Investment Funds Manual

IFM12220 · Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’

  • IFM12222 · Introduction – s355 TIOPA 2010
  • IFM12224 · Corporate entities - s355(1)(a) TIOPA 2010
  • IFM12226 · Property held on trust - s355(1)(b) TIOPA 2010
  • IFM12228 · Other arrangements that create rights in the nature of co-ownership -s355(1)(c) TIOPA 2010
  1. Offshore funds: introduction and contents
  2. Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: contents

IFM12220 | Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: contents

From HM Revenue & Customs · Investment Funds Manual

Contents4 entries

  1. IFM12222Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: introduction – s355 TIOPA 2010
  2. IFM12224Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: corporate entities - s355(1)(a) TIOPA 2010
  3. IFM12226Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: property held on trust - s355(1)(b) TIOPA 2010
  4. IFM12228Offshore Funds: Definition of an offshore fund: Meaning of ‘offshore fund’: other arrangements that create rights in the nature of co-ownership -s355(1)(c) TIOPA 2010
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