{
  "url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-2006",
  "json_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-2006.json",
  "id": "uksi/2006/981",
  "title": "The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 2006",
  "short_title": "Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) 2006",
  "long_title": "Paragraph 4 of Schedule 10 to the Finance Act 1996 (c. 8) (“Schedule 10”) makes provision relating to the taxation of a company’s loan relationships in cases where the company holds rights under a unit trust scheme or any relevant interest in an offshore fund during an accounting period, and the scheme or fund fails to satisfy the non-qualifying investments test at any time in that period.",
  "citation": "S.I. 2006/981",
  "type": "uksi",
  "year": "2006",
  "number": "981",
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  "date": "2006-03-30",
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    "source_url": "https://www.legislation.gov.uk/uksi/2006/981",
    "retrieved_at": "2026-10-29T04:30:53.988777+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}