Direct Tax Acts, Finance Act 2022
742 Offshore funds operating equalisation arrangementsFA90 s64
(1) For the purposes of this Chapter, an offshore fund operates equalisation arrangements if and at a time when arrangements are in ...
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.