355 Meaning of “offshore fund”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

355  Meaning of “offshore fund”

(1)     In section 354 “offshore fund” means—

(a)     a mutual fund constituted by a body corporate resident outside the United Kingdom,

(b)     a mutual fund under which property is held on trust for the participants where the trustees of the

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