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Part I THE DISTRIBUTION TEST

United Kingdom

  1. Requirements as to distributions
  2. Funds operating equalisation arrangements
  3. Certain foreign income
  4. Commodity income
  5. United Kingdom equivalent profits

Notes on Schedule 27

Textual amendments

F1

Sch. 27 repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3), Sch. 2 (with saving in Sch. 1 para. 3(4)) (subject, as saved, to modification by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 24)