Point in time view as at 06/04/2007.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