The Offshore Funds (Tax) Regulations 2009

Meaning of “units in a collective investment scheme”U.K.
This section has no associated Explanatory Memorandum

F188.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Regs. 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)