Section 44: Tax treatment of participants in offshore funds

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 43: Foreign exchange matching: anti-avoidance
- Section 45: Power to enable dividends of investment trusts to be taxed as interest

Part 2: Income tax, corporation tax and capital gains tax

In Schedule 22—

...
Part 2 contains provision about the treatment of participants in certain offshore funds under TCGA 1992.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.