Part 3Income tax, corporation tax and capital gains tax
Chapter 11Miscellaneous
Offshore matters
145Offshore funds
1
The provisions of the Taxes Act 1988 relating to offshore funds are amended in accordance with Schedule 26 to this Act.
2
Except as otherwise provided—
a
the amendments have effect for account periods (within the meaning of Chapter 5 of Part 17 of that Act) ending on or after the day on which this Act is passed, and
b
regulations made under a power conferred by virtue of any of the amendments may be made so as to have effect in relation to any such account period.