Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
Requirements as to distributions
par 1(1)
An offshore fund is to be certified as a distributing fund with respect to an account period if it pursues a “full distribution policy” for that peri...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
