SolvedIFM12245 | Offshore Funds: Definition of an offshore fund: exceptions to the meaning of mutual fund: condition ‘F’: contents
From HM Revenue & Customs · Investment Funds Manual
Contents4 entries
- IFM12246Offshore Funds: Definition of an offshore fund: exceptions to the meaning of mutual fund: condition ‘F’: general – s357(4) TIOPA 2010
- IFM12247Offshore Funds: Definition of an offshore fund: exceptions to the meaning of mutual fund: condition ‘F’: not ‘relevant income producing assets’ - general – s357(5) TIOPA 2010
- IFM12248Offshore Funds: Definition of an offshore fund: exceptions to the meaning of mutual fund: condition ‘F’: no entitlement to income or any benefit arising from income – s357(6) TIOPA 2010
- IFM12249Offshore Funds: Definition of an offshore fund: exceptions to the meaning of mutual fund: condition ‘F’: income subject to UK taxation – s357(7) TIOPA 2010