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Changes over time for: Section 359


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 359.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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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