Section 44 Tax treatment of participants in offshore funds
United Kingdom
In Schedule 22—
F1...
Part 2 contains provision about the treatment of participants in certain offshore funds under TCGA 1992.
Annotations
Textual amendments
- F1
Words in s. 44 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)