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Schedule 10 Loan relationships: collective investment schemesF1

United Kingdom Repealed

  1. Investment trusts: capital profits, gains or losses
  2. Venture capital trusts: capital profits, gains or losses
  3. Authorised unit trusts : capital profits, gains or losses
  4. Open-ended investment companies : capital profits, gains or losses
  5. Distributing offshore funds
  6. Company holdings in unit trusts and offshore funds
  7. Holding becoming or ceasing to be paragraph 4 holding
  8. Opening valuation of paragraph 4 holding
  9. Meaning of offshore funds
  10. Non-qualifying investments test
  11. Powers to make orders

Annotations

Textual amendments

F1

Sch. 10 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 442, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)