Part 2 U.K.Income tax, corporation tax and capital gains tax_general

Offshore funds U.K.

F1 40AMeaning of “offshore fund” U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40BMeaning of “mutual fund” etc U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40CUmbrella arrangements U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40DArrangements comprising more than one class of interest U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40EMeaning of “mutual fund”: exceptions U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40FMeaning of “relevant income-producing assets” U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 40GMeaning of “mutual fund”: powers to vary exceptions U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 41Tax treatment of participants in offshore funds U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 42Regulations under section 41: supplementary U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

F1 42ARegulations: procedure U.K.

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Textual Amendments

F1 Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)