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Legislation
The Offshore Funds (Tax) Regulations 2009

Crossheading Adjustments for special classes of income

  • Section 66 Effective interest income or comparable amounts
  • Section 67 Income from wholly-owned subsidiaries
  • Section 68 Income from other reporting funds
  • Section 68A Index tracking funds
  • Section 69 Income from non-reporting funds: first case
  • Section 70 Income from non-reporting funds: second case
  • Section 71 Income from non-reporting funds if first case ceases to apply
  1. CHAPTER 5 THE COMPUTATION OF REPORTABLE INCOME
  2. Crossheading Adjustments for special classes of income

Crossheading Adjustments for special classes of income

From legislation.gov.uk

Contents

  1. Section 66 Effective interest income or comparable amounts
  2. Section 67 Income from wholly-owned subsidiaries
  3. Section 68 Income from other reporting funds
  4. Section 68A Index tracking funds
  5. Section 69 Income from non-reporting funds: first case
  6. Section 70 Income from non-reporting funds: second case
  7. Section 71 Income from non-reporting funds if first case ceases to apply
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