OpenLegislation

Part II MODIFICATIONS OF CONDITIONS FOR CERTIFICATION IN CERTAIN CASES

United Kingdom

  1. Exclusion of investments in distributing offshore funds
  2. Offshore funds investing in trading companies
  3. Offshore funds with wholly-owned subsidiaries
  4. Offshore funds with interests in dealing and management companies
  5. Disregard of certain investments forming less than 5 per cent. of a fund
  6. Power of Board to disregard certain breaches of conditions

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Sch. 27 repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3),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)