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Legislation
Finance Act 1996

SCHEDULE 10 Loan relationships: collective investment schemes

  • Crossheading Investment trusts: capital profits, gains or losses
  • Crossheading Venture capital trusts: capital profits, gains or losses
  • Crossheading Authorised unit trusts : capital profits, gains or losses
  • Crossheading Open-ended investment companies : capital profits, gains or losses
  • Crossheading Distributing offshore funds
  • Crossheading Company holdings in unit trusts and offshore funds
  • Crossheading Holding becoming or ceasing to be paragraph 4 holding
  • Crossheading Opening valuation of paragraph 4 holding
  • Crossheading Meaning of offshore funds
  • Crossheading Non-qualifying investments test
  • Crossheading Powers to make orders
  1. Finance Act 1996
  2. Loan relationships: collective investment schemes

Schedule 10 | Loan relationships: collective investment schemes F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Investment trusts: capital profits, gains or losses

(1)Repealed

(1A)Repealed

Venture capital trusts: capital profits, gains or losses

(1B)Repealed

Authorised unit trusts : capital profits, gains or losses

(2)Repealed

(2A)Repealed

Open-ended investment companies : capital profits, gains or losses

(2B)Repealed

Distributing offshore funds

(3)Repealed

Company holdings in unit trusts and offshore funds

(4)Repealed

Holding becoming or ceasing to be paragraph 4 holding

(5)Repealed

Opening valuation of paragraph 4 holding

(6)Repealed

Meaning of offshore funds

(7)Repealed

Non-qualifying investments test

(8)Repealed

Powers to make orders

(9)Repealed

Notes

  1. F1

    Sch. 10 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 442, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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