Version Superseded: 01/04/2009
Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 12.
12(1)Schedule 10 to the Finance Act 1996 (c. 8) (loan relationships: collective investment schemes) is amended as follows.U.K.
(2)In paragraph 7, for “paragraphs (b) and (c) of subsection (1) of section 759” substitute “ paragraphs (b) and (c) of subsection (1) of section 756A ”.
(3)In paragraph 8 after sub-paragraph (7E) insert—
“(7F)In this paragraph “offshore fund” has the same meaning as in Chapter 5 of Part 17 of the Taxes Act 1988 and references to the assets of an offshore fund shall be construed in accordance with that Chapter.”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
