http://www.legislation.gov.uk/ukpga/2004/12/schedule/26/crossheading/exchange-of-interests-of-different-classes/2009-12-01Finance Act 2004An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2009-12-01SCHEDULESSCHEDULE 26Offshore fundsExchange of interests of different classesF115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .