# Corporation Tax Act 2009, Section 489: Meaning of “offshore fund” etc

Extent: E+W+S+N.I.

Sections 355 to 363 of TIOPA 2010 (meaning of “offshore fund” and application to parts of umbrella funds and classes of interests in offshore funds) apply for the purposes of this Chapter as they apply for the purposes of Part 8 of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/489 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-489
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.