- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3. In section 99(1) (application of Act to unit trust schemes), after subsection (1) insert—
“(1A) Subsection (1) does not apply to an offshore fund that is a transparent fund within the meaning given by regulation 11 of the Offshore Funds (Tax) Regulations 2009 (see instead section 103D).”
Section 99 was amended by section 118 of the Finance Act 2004 (c. 12), paragraphs 198 and 199 of Schedule 8 to the Taxation (International and Other Provisions) Act 2010 (c. 8), paragraphs 74 and 96 of Schedule 46 to the Finance Act 2013 (c. 29) and S.I. 2001/3629.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: