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Legislation

The Offshore Funds (Tax) Regulations 2009

Crossheading Investment transactions carried out by diversely owned funds

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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”

Investment transactions carried out by diversely owned funds
Meaning of “units in a collective investment scheme”

Regulation 88 | Meaning of “units in a collective investment scheme”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Regs. 81-89 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 8(3)

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