Funds which do not operate equalisation arrangements: income adjustments on the basis of accounting incomeU.K.
This section has no associated Explanatory Memorandum
F192B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 92B omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 8 (with reg. 1(3)(4))