SolvedCrossheading Offshore funds
From legislation.gov.uk
Contents
- Section 40A Meaning of “offshore fund”
- Section 40B Meaning of “mutual fund” etc
- Section 40C Umbrella arrangements
- Section 40D Arrangements comprising more than one class of interest
- Section 40E Meaning of “mutual fund”: exceptions
- Section 40F Meaning of “relevant income-producing assets”
- Section 40G Meaning of “mutual fund”: powers to vary exceptions
- Section 41 Tax treatment of participants in offshore funds
- Section 42 Regulations under section 41: supplementary
- Section 42A Regulations: procedure