Part 2

Income tax, corporation tax and capital gains tax_general

Offshore funds

Arrangements comprising more than one class of interest
40D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 40A-42A repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 170, Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)