Point in time view as at 01/05/2010.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Offshore matters.
(1)The provisions of the Taxes Act 1988 relating to offshore funds are amended in accordance with Schedule 26 to this Act.
(2)Except as otherwise provided—
(a)the amendments have effect for account periods (within the meaning of Chapter 5 of Part 17 of that Act) ending on or after the day on which this Act is passed, and
(b)regulations made under a power conferred by virtue of any of the amendments may be made so as to have effect in relation to any such account period.
Schedule 27 to this Act (which makes amendments relating to the meaning of “offshore installation”) has effect.
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
