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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. Collective investment
  2. Tax treatment of participants in offshore funds

Section 44 | Tax treatment of participants in offshore funds

From legislation.gov.uk

In Schedule 22—

Part 2 contains provision about the treatment of participants in certain offshore funds under TCGA 1992.

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