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Finance Act 2009
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Changes over time for: Paragraph 8
Version Superseded: 01/01/2018
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- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 01/04/2010
Point in time - 01/01/2018- Amendment
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Point in time view as at 01/04/2010.
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Finance Act 2009, Paragraph 8 is up to date with all changes known to be in force on or before 16 February 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.
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This section has no associated Explanatory Notes
8U.K.In Chapter 3 of Part 3 (collective investment schemes), insert at the end—
“103AApplication of Act to certain offshore funds
(1)This Act applies in relation to a relevant offshore fund as if—
(a)the fund were a company, and
(b)the rights of the participants in the fund were shares in the company.
(2)An offshore fund is a relevant offshore fund if—
(a)it is not constituted by a company, and
(b)it is not a unit trust scheme (see section 99).
(3)In this section “offshore fund” and “participant”, in relation to a fund, have the meanings given in section 40A of the Finance Act 2008.”
Modifications etc. (not altering text)
C1Sch. 22 para. 8 having effect as specified (1.4.2010) by Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670), art. 2
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