Part 6Relationships treated as loan relationships etcChapter 3OEICs, unit trusts and offshore fundsIntroductionF1489Meaning of “offshore fund” etcF2Sections 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 F3Part 8 of that Act.