Statute
Section 489 — Corporation Tax Act 2009: Meaning of “offshore fund” etc
Text of the provision Official document
Meaning of “offshore fund” etc 489 Sections 355 to 363 of TIOPA 2010 (meaning of “offshore fund” and application to parts of umbrella funds and classes of interests in offshore funds) apply for the purposes of this Chapter as they apply for the purposes of Part 8 of that Act.
Official source: legislation.gov.uk
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