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Legislation
The Offshore Funds (Tax) Regulations 2009

CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING

  • Crossheading Conditions to be met by reporting funds for this Chapter to apply
  • Crossheading Clearances in relation to the equivalence and genuine diversity of ownership conditions
  • Crossheading Investment transactions carried out by diversely owned funds
  1. PART 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
  2. CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING

CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING

From legislation.gov.uk

Contents

  1. Crossheading Conditions to be met by reporting funds for this Chapter to apply
  2. Crossheading Clearances in relation to the equivalence and genuine diversity of ownership conditions
  3. Crossheading Investment transactions carried out by diversely owned funds
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