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Contents

Legislation

Finance (No. 2) Act 2005

Chapter 3 Authorised investment funds etc

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Section 16 Open-ended investment companies
Section 17 Authorised unit trusts and open-ended investment companies
Section 18 Section 17(3): specific powers
Section 19 Section 17: commencement and procedure
Section 20 Unauthorised unit trusts: chargeable gains
Section 21 Unit trusts: treatment of accumulation units
Section 22 Section 349B ICTA: exemption for distributions to PEP/ISA managers
Section 23 Offshore funds

Chapter 3 · Authorised investment funds etc
Offshore funds

Section 23 | Offshore funds

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 23 repealed (with effect in accordance with reg. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2