Adjustments where funds do not operate equalisation arrangements Adjustments where funds do not operate equalisation arrangementsF1
- 72AReporting Funds not operating equalisation: income adjustments based on reportable income for computation periods
- 72BReporting Funds not operating equalisation: income adjustments based on accounting income for computation periods
- 72CSupplementary provisions: average number of units and computation period
Annotations
Textual amendments
- F1
Regs. 72A-72C and cross-heading inserted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 6 (with reg. 1(3)(4))