[363A [Residence of undertakings for collective investment in transferable securities and alternative investment funds]]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[363A  [Residence of undertakings for collective investment in transferable securities and alternative investment funds]]

[[(1)     This section applies to—

(a)     a UCITS which is authorised in a foreign country or territory pursuant to Article 5 of the UCITS Directive, and

(b)     an AIF which is authorised or registered in a foreign country or territory, or is not authorised or registered but has its registered office in a foreign country or territory,

unless the UCITS or AIF is an excluded entity.

(2)     If the UCITS or AIF is a body corporate which (apart from this section) would be treated as resident in the United

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