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Legislation
Finance Act 2009

Crossheading Collective investment

  • Section 44 Tax treatment of participants in offshore funds
  • Section 45 Power to enable dividends of investment trusts to be taxed as interest
  1. Part 2 Income tax, corporation tax and capital gains tax
  2. Crossheading Collective investment

Crossheading Collective investment

From legislation.gov.uk

Contents

  1. Section 44 Tax treatment of participants in offshore funds
  2. Section 45 Power to enable dividends of investment trusts to be taxed as interest
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