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Business Tax: Offshore funds

Business Tax: Offshore funds

The Finance Act 2009 Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order SI 2010/670 appoints 1 April 2010 as the day on which the amendments made by Part 2 of FA 2009 Sch 22 (application of TCGA 1992 to off shore funds) come into force in relation to a person subject to corporation tax. The facility to make an election (under FA 2009 Sch 22 para 15) for accounting periods beginning on or after 1 April 2003 but before 1 April 2010 remains in place.

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