The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997
1Citation and commencement
2Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996
3In sub-paragraph (2)(d) after the word “fund” there shall be...
4In sub-paragraph (3)— (a) after the words “offshore fund” there...
5After sub-paragraph (3) there shall be inserted the following sub-paragraph—...
6In sub-paragraph (4)— (a) for the words “sub-paragraph (3)” there...
7After sub-paragraph (5) there shall be inserted the following sub-paragraph—...
8In sub-paragraph (6) after paragraph (b) there shall be added—...
9After sub-paragraph (6) there shall be inserted the following sub-paragraphs—...
10After sub-paragraph (7) there shall be inserted the following sub-paragraphs—...

1997 No. 213

INCOME TAX

The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by paragraphs 8(8) and 9 of Schedule 10 to the Finance Act 19961, hereby make the following Order: