Part IV SUPPLEMENTARY
United Kingdom
- Assessment: effect of non-certification
- Postponement of tax pending determination of question as to certification
- Information as to decisions on certification etc.
- Application of this Schedule in relation to umbrella funds and funds comprising more than one class of interest
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Sch. 27 repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3),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)