Finance Act 2009 (c. 10)

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

Collective investment U.K.

44 Tax treatment of participants in offshore funds U.K.

In Schedule 22—

• F1 ...

• Part 2 contains provision about the treatment of participants in certain offshore funds under TCGA 1992.

Textual Amendments

F1 Words in s. 44 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)