Crossheading Tax treatment of participants in offshore funds
From legislation.gov.uk
Contents
- Section 354 Power to make regulations about tax treatment of participants
- Section 355 Meaning of “offshore fund”
- Section 356 Meaning of “mutual fund”
- Section 357 Exceptions to definition of “mutual fund”
- Section 358 Meaning of “relevant income-producing asset”
- Section 359 Power to make regulations about exceptions to definition of “mutual fund”