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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 26
- Treatment of umbrella funds...
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Changes over time for: Cross Heading: Treatment of umbrella funds and funds comprising more than one class of interest
Version Superseded: 01/12/2009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: Treatment of umbrella funds and funds comprising more than one class of interest.
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Treatment of umbrella funds and funds comprising more than one class of interestU.K.
5U.K.In section 758 of that Act (offshore funds operating equalisation arrangements), after subsection (6) insert—
“(7)The Treasury may make provision by regulations as to the application of the provisions of this section in relation to—
(a)a part of an umbrella fund which is treated as an offshore fund under section 756B, or
(b)a class of interest in an offshore fund which is treated as an offshore fund under section 756C.
(8)Regulations under subsection (7) may—
(a)make different provision for different cases, and
(b)include such supplementary, incidental, consequential or transitional provisions (including provisions modifying the effect of other enactments) as appear to the Treasury to be necessary or expedient.”.
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