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Chapter 3 OEICs, unit trusts and offshore funds

  1. Introduction
  2. Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights
  3. The qualifying investments test
  4. Power to change investments that are qualifying investments

Notes on Part 6

Modifications

C1

Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)