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Legislation
The Offshore Funds (Tax) Regulations 2009

Crossheading Adjustments where funds do not operate equalisation arrangements

  • Section 72A Reporting Funds not operating equalisation: income adjustments based on reportable income for computation periods
  • Section 72B Reporting Funds not operating equalisation: income adjustments based on accounting income for computation periods
  • Section 72C Supplementary provisions: average number of units and computation period
  1. CHAPTER 5 THE COMPUTATION OF REPORTABLE INCOME
  2. Crossheading Adjustments where funds do not operate equalisation arrangements

Crossheading Adjustments where funds do not operate equalisation arrangements

From legislation.gov.uk

Contents

  1. Section 72A Reporting Funds not operating equalisation: income adjustments based on reportable income for computation periods
  2. Section 72B Reporting Funds not operating equalisation: income adjustments based on accounting income for computation periods
  3. Section 72C Supplementary provisions: average number of units and computation period
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