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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Tax treatment of participants in offshore funds

  • 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”
  1. Part 8 Offshore funds ETC
  2. Crossheading Tax treatment of participants in offshore funds

Crossheading Tax treatment of participants in offshore funds

From legislation.gov.uk

Contents

  1. Section 354 Power to make regulations about tax treatment of participants
  2. Section 355 Meaning of “offshore fund”
  3. Section 356 Meaning of “mutual fund”
  4. Section 357 Exceptions to definition of “mutual fund”
  5. Section 358 Meaning of “relevant income-producing asset”
  6. Section 359 Power to make regulations about exceptions to definition of “mutual fund”
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