44Tax treatment of participants in offshore fundsU.K.
This section has no associated Explanatory Notes
In Schedule 22—
F1...
Part 2 contains provision about the treatment of participants in certain offshore funds under TCGA 1992.
Textual Amendments
F1Words in s. 44 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)