PART XVII TAX AVOIDANCE
F3CHAPTER V OFFSHORE FUNDS
Annotations:
Amendments (Textual)
Charge to tax of offshore income gains
762AF2Exchange of interests of different classes
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 17 Ch. 5 (ss. 756A-763) repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3),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 Sch. 1)