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Taxation (International and Other Provisions) Act 2010
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 359.
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359Power to make regulations about exceptions to definition of “mutual fund”U.K.
This section has no associated Explanatory Notes
(1)The Treasury may by regulations amend or repeal any provision of section 357 or 358.
(2)The Treasury may by regulations provide that arrangements are not a mutual fund for the purposes of section 355—
(a)in specified circumstances, or
(b)if they are of a specified description.
(3)Regulations under this section may include provision having effect in relation to the tax year, or accounting periods, current on the day on which the regulations are made.
(4)Regulations under subsection (1) may only be made if a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.
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