PART XVII TAX AVOIDANCE
F2CHAPTER V OFFSHORE FUNDS
Annotations:
Amendments (Textual)
F3Treatment of umbrella funds
Annotations:
Amendments (Textual)
F3
Ss. 756A-756C and preceding cross-headings inserted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 3 (with Sch. 26 para. 17)
756BTreatment of umbrella funds
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Pt. 17 Ch. 5 (ss. 756A-763) repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3), Sch. 2 (with Sch. 1)