59 Offshore funds
Finance Act 2011 (2011 c 11) | Legislation

59  Offshore funds

In Part 8 of TIOPA 2010 (offshore funds), after section 363 insert—

“363A Residence of offshore funds which are undertakings for collective investment in transferable securities

(1)     This section applies to an offshore fund (within the meaning of section 355) which—

(a)     is, for the purposes of the UCITS Directive, an undertaking for collective investment in transferable securities, and

(b)

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