Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 88F
Reconstruction or amalgamation of offshore funds
Section 88F exempts from stamp duty any instrument made for the purposes of, or in connection with, a reconstruction or amalgamation of an offshore fund, or an exchange of interests between sub-funds of the same umbrella scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.