[259MA Meaning of “transparent fund”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 13A
Special Provision Concerning Transparent Funds]

[259MA  Meaning of “transparent fund”]

[(1)     In this Chapter “transparent fund” means a collective investment scheme, or an AIF (that is not a collective investment scheme), if—

(a)     were all of the profits or income of the fund to arise

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