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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 26
- Investment conditions to be...
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Changes over time for: Cross Heading: Investment conditions to be met by funds seeking certification as distributing fund
Version Superseded: 01/12/2009
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- 22/07/2004- Amendment
- 06/04/2007
Point in time - 01/12/2009- Amendment
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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Investment conditions to be met by funds seeking certification as distributing fund.
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Investment conditions to be met by funds seeking certification as distributing fundU.K.
13(1)Section 760 of the Taxes Act 1988 (non-qualifying offshore funds) is amended as follows.U.K.
(2)In subsection (3) omit paragraphs (b) to (d) and the word “or” preceding paragraph (b).
(3)Omit subsections (4) to (7).
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