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Finance Act 2009
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Changes over time for: Cross Heading: TCGA 1992
Version Superseded: 01/01/2018
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- 21/07/2009- Amendment
- 01/04/2010- Amendment
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Point in time - 01/01/2018- Amendment
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Finance Act 2009, Cross Heading: TCGA 1992 is up to date with all changes known to be in force on or before 23 November 2024. 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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TCGA 1992U.K.
7U.K.TCGA 1992 is amended as follows.
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
9U.K.Accordingly, in the title of Part 3 and in the title of Chapter 3 of that Part, insert at the end “etc”.
Modifications etc. (not altering text)
C2Sch. 22 para. 9 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
10U.K.In section 288(1) (interpretation), in the definition of “company”, for “section 99” substitute “ sections 99 and 103A ”.
Modifications etc. (not altering text)
C3Sch. 22 para. 10 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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