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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Supplementary

  • Section 360 Treatment of umbrella arrangements
  • Section 361 Treatment of arrangements comprising more than one class of interest
  • Section 362 Meaning of “participant” and “participation”
  • Section 363 Meaning of “umbrella arrangements” and “part of umbrella arrangements”
  • Section 363A Residence of undertakings for collective investment in transferable securities and alterative investment funds
  1. Part 8 Offshore funds ETC
  2. Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

  1. Section 360 Treatment of umbrella arrangements
  2. Section 361 Treatment of arrangements comprising more than one class of interest
  3. Section 362 Meaning of “participant” and “participation”
  4. Section 363 Meaning of “umbrella arrangements” and “part of umbrella arrangements”
  5. Section 363A Residence of undertakings for collective investment in transferable securities and alterative investment funds
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