This is the original version (as it was originally enacted).
12(1)Schedule 10 to the Finance Act 1996 (c. 8) (loan relationships: collective investment schemes) is amended as follows.
(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.”.
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