Version Superseded: 01/12/2009
Point in time view as at 25/05/2007.
Finance Act 2004, Paragraph 6 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6(1)Section 759 of that Act (material interests in offshore funds) is amended as follows.U.K.
(2)Omit subsections (1) and (1A).
(3)In subsection (2) for “a company, unit trust scheme or arrangements” substitute “ an offshore fund ”.
(4)In subsection (3) for the words from “the assets of” to the end substitute “ the assets of the fund ”.
(5)In subsection (5) for “a company, scheme or arrangements” substitute “ an offshore fund ”.
(6)In subsections (6) and (8)—
(a)for “falling within subsection (1)(a) above” substitute “ that is not resident in the United Kingdom ”;
(b)after “material interest” insert “ in an offshore fund ”.
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