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Legislation
The Offshore Funds (Tax) Regulations 2009

Crossheading Investment transactions carried out by diversely owned funds

  • Section 80 Treatment of investment transactions carried out by diversely owned funds
  • Section 81 Meaning of “investment transaction”
  • Section 82 Meaning of “relevant contract”: general
  • Section 83 Meaning of “relevant contract”: options
  • Section 84 Meaning of “relevant contract”: futures
  • Section 85 Options and futures: further provisions
  • Section 86 Meaning of “relevant contract”: contracts for differences
  • Section 87 Interpretation of regulation 81(c)
  • Section 88 Meaning of “units in a collective investment scheme”
  • Section 89 Meaning of “transaction in a carbon emission trading product”
  1. CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING
  2. Crossheading Investment transactions carried out by diversely owned funds

Crossheading Investment transactions carried out by diversely owned funds

From legislation.gov.uk

Contents

  1. Section 80 Treatment of investment transactions carried out by diversely owned funds
  2. Section 81 Meaning of “investment transaction”
  3. Section 82 Meaning of “relevant contract”: general
  4. Section 83 Meaning of “relevant contract”: options
  5. Section 84 Meaning of “relevant contract”: futures
  6. Section 85 Options and futures: further provisions
  7. Section 86 Meaning of “relevant contract”: contracts for differences
  8. Section 87 Interpretation of regulation 81(c)
  9. Section 88 Meaning of “units in a collective investment scheme”
  10. Section 89 Meaning of “transaction in a carbon emission trading product”
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