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Contents

Legislation
Corporation Tax Act 2009

Crossheading Introduction

  • Section 487 Overview of Chapter
  • Section 488 Meaning of “open-ended investment company” etc
  • Section 489 Meaning of “offshore fund” etc
  1. Introduction
  2. Meaning of “offshore fund” etc

Section 489 | Meaning of “offshore fund” etc

From legislation.gov.uk

Sections 355 to 363 of TIOPA 2010 (meaning of “offshore fund” and application to parts of umbrella funds and classes of interests in offshore funds) apply for the purposes of this Chapter as they apply for the purposes of Part 8 of that Act.

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