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Contents

Legislation

Finance Act 2008

Crossheading Offshore funds

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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

Offshore funds
Umbrella arrangements

Section 40C | Umbrella arrangements

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)