Paragraph 172
In section 489 (meaning of “offshore fund etc”)—
(a)
for “Sections 40A to 40G of FA 2008” substitute “ Sections 355 to 363 of TIOPA 2010 ”, and
(b)
for “sections 40A to 42A” substitute “ Part 8 ”.
In section 489 (meaning of “offshore fund etc”)—
for “Sections 40A to 40G of FA 2008” substitute “ Sections 355 to 363 of TIOPA 2010 ”, and
for “sections 40A to 42A” substitute “ Part 8 ”.