Part 8 Offshore Funds
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 8 Offshore Funds

Restriction on regulation-making power under section 354

33

(1)     Regulations under section 354 may not make provision about the treatment of a person in respect of any rights in an affected offshore fund that are acquired by the person—

(a)     before 1 December 2009, or

(b)     in accordance with sub-paragraph (3).

(2)

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