SCHEDULES
SCHEDULE 22Offshore funds
Part 2Application of TCGA 1992 to offshore funds
Commencement orders
14
1
An order under paragraph 12(2)(b) or 13(2)—
a
may make different provision for different cases or different purposes, and
b
may include transitional provision and savings.
2
F1Section 1171(4) of CTA 2010, section 287(3) of TCGA 1992 and section 1014(4) of ITA 2007 (orders etc subject to annulment) do not apply in relation to such an order.