Direct Tax Acts, Finance (No. 2) Act 2023
747AA Treatment of certain offshore fundsFA07 s39(1)(b)
[Without prejudice to “offshore fund” having the meaning assigned to it by section 743 for the purposes of Chapter 4, where that Chapter do...
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.