The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996

4. 3. In sub-paragraph (2)(d) after the word “fund” there shall be...

5. 4. In sub-paragraph (3)— (a) after the words “offshore fund” there...

6. 5. After sub-paragraph (3) there shall be inserted the following sub-paragraph—...

7. 6. In sub-paragraph (4)— (a) for the words “sub-paragraph (3)” there...

8. 7. After sub-paragraph (5) there shall be inserted the following sub-paragraph—...

9. 8. In sub-paragraph (6) after paragraph (b) there shall be added—...

10. 9. After sub-paragraph (6) there shall be inserted the following sub-paragraphs—...

11. 10. After sub-paragraph (7) there shall be inserted the following sub-paragraphs—...

12. Signature

13. Explanatory Note