Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 22 U.K. Offshore funds

Part 2 U.K. Application of TCGA 1992 to offshore funds

Giving effect to elections U.K.

17 U.K. If, in order to give effect to an election under paragraph 15, any adjustments are required, whether by the discharge or repayment of tax, the making of assessments or otherwise—

(a) the adjustments must be made, and

(b) any time limit for making the adjustments is to be disregarded.