Offshore funds Offshore funds
United Kingdom
- 40AMeaning of “offshore fund”
- 40BMeaning of “mutual fund” etc
- 40CUmbrella arrangements
- 40DArrangements comprising more than one class of interest
- 40EMeaning of “mutual fund”: exceptions
- 40FMeaning of “relevant income-producing assets”
- 40GMeaning of “mutual fund”: powers to vary exceptions
- 41Tax treatment of participants in offshore funds
- 42Regulations under section 41: supplementary
- 42ARegulations: procedure