SCHEDULES

SCHEDULE 22U.K.Offshore funds

Part 2 U.K.Application of TCGA 1992 to offshore funds

Commencement ordersU.K.

14(1)An order under paragraph 12(2)(b) or 13(2)—U.K.

(a)may make different provision for different cases or different purposes, and

(b)may include transitional provision and savings.

(2)Section 828(3) of ICTA, section 287(3) of TCGA 1992 and section 1014(4) of ITA 2007 (orders etc subject to annulment) do not apply in relation to such an order.