OpenLegislation

Schedule 26 Offshore funds

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Computation of UK equivalent profits: creditor relationships
  2. Computation of UK equivalent profits: derivative contracts
  3. Treatment of umbrella funds and funds comprising more than one class of interest
  4. Treatment of umbrella funds and funds comprising more than one class of interest
  5. Treatment of umbrella funds and funds comprising more than one class of interest
  6. Treatment of umbrella funds and funds comprising more than one class of interest
  7. Treatment of umbrella funds and funds comprising more than one class of interest
  8. Treatment of umbrella funds and funds comprising more than one class of interest
  9. Treatment of umbrella funds and funds comprising more than one class of interest
  10. Treatment of umbrella funds and funds comprising more than one class of interest
  11. Treatment of umbrella funds and funds comprising more than one class of interest
  12. Treatment of umbrella funds and funds comprising more than one class of interest
  13. Investment conditions to be met by funds seeking certification as distributing fund
  14. Investment conditions to be met by funds seeking certification as distributing fund
  15. Exchange of interests of different classes
  16. Correction of cross-reference
  17. Transitional provision