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Finance Act 2004

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Changes over time for: Cross Heading: Investment conditions to be met by funds seeking certification as distributing fund

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Version Superseded: 01/12/2009

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Point in time view as at 06/04/2007.

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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. Help about Changes to Legislation

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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