Related Commentary  Related HMRC Manuals


Heading to s. 363A substituted by FA 2014, s. 289(5)(c), with effect from 5 December 2013.

In the heading, the word “alternative” substituted for the word “alterative” by correction slip dated 26 November 2018.

363A(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.

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