Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 3 U.K. Double taxation relief

Offshore fund treated after 1 December 2009 as distributing fund under repealed Chapter 5 of Part 17 of ICTA U.K.

24 U.K. In paragraph 5(4)(b) of Schedule 27 to ICTA (offshore funds: distributing funds) as it has effect as a result of paragraph 3 of Schedule 1 to the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), the reference to section 811 of ICTA is to be treated as a reference to section 112 of this Act.