Finance Act 2008

• Citation: 2008 c. 9
• Sections: 1313

Section 1 Charge and main rates for 2008-09

(1) Income tax is charged for the tax year 2008-09.

(2) For that tax year—

(a) the basic rate is 20%, and

(b) the higher rate is 40%.

Section 2 Personal allowance for those aged under 65

(1) For the tax year 2008-09 the amount specified in—

(a) section 35 of ITA 2007, ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(personal allowance for those aged under 65) is replaced with “ £6,035 ” .

(2) Accordingly—

(a) section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2008-09.

(3) This section does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 7 September 2008.

Section 3 Personal allowances for those aged 65 and over

(1) For the tax year 2008-09—

(a) the amount specified in section 36(1) of ITA 2007 ... (personal allowance for those aged 65 to 74) is replaced with “ £9,030 ” , and

(b) the amount specified in section 37(1) of ITA 2007 ... (personal allowance for those aged 75 and over) is replaced with “ £9,180 ” .

(2) Accordingly—

(a) section 57 of ITA 2007, so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2008-09.

Section 4 Basic rate limit

(1) In section 10 of ITA 2007 (income charged at main rates: individuals), for subsection (5) substitute—

(5) The basic rate limit is £34,800.

(2) The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.

(3) But until 7 September 2008 for the purpose of ascertaining the amounts deductible or repayable under PAYE regulations it may be assumed that the figure specified in section 10(5) of ITA 2007 for the tax year 2008-09 is £36,000.

Section 5 Abolition of starting and savings rates and creation of starting rate for savings

(1) Section 6 of ITA 2007 (rates at which income tax is charged) is amended as follows.

(2) In subsection (1), omit paragraph (a).

(3) In subsection (2), omit “starting rate,”.

(4) In subsection (3), for paragraph (a) substitute—

(a) section 7 (starting rate for savings),

(5) Accordingly, in the heading omit “ starting rate, ”.

(6) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

(7) Schedule 1 contains provision in connection with—

(a) the abolition of the starting rate and the savings rate, and

(b) the creation of the starting rate for savings.

Section 6 Charge and main rates for financial year 2009

(1) Corporation tax is charged for the financial year 2009.

(2) For that year the rate of corporation tax is—

(a) 28% on profits of companies other than ring fence profits, and

(b) 30% on ring fence profits of companies.

(3) In subsection (2) “ ring fence profits ” has the meaning given by section 276 of CTA 2010 .

Section 7 Small companies' rates and fractions for financial year 2008 etc

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Section 8 Rate etc

(1) In TCGA 1992, for section 4 substitute—

Rate of capital gains tax

(4) The rate of capital gains tax is 18%.

(2) Schedule 2 contains further provision for and in connection with the reform of capital gains tax.

(3) The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.

Section 9 Entrepreneurs' relief

Schedule 3 contains provision for and in connection with entrepreneurs' relief.

Section 10 Transfer of unused nil-rate band etc

Schedule 4 contains provisions about the transfer of unused nil-rate band between spouses and civil partners for the purposes of the charge to inheritance tax etc.

Section 11 Rates of alcoholic liquor duty

(1) ALDA 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ” .

(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ” .

(4) In section 62(1A) (rates of duty on cider)—

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£172.33” substitute “ £188.10 ” ,

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£39.73” substitute “ £43.37 ” , and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ” .

(5) For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine

Wine or made-wine of a strength not exceeding 22 per cent

Wine or made-wine of a strength exceeding 22 per cent

(6) The amendments made by this section are treated as having come into force on 17 March 2008.

Section 12 Rates of tobacco products duty

(1) For the table in Schedule 1 to TPDA 1979 substitute—

Table

(2) The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.

Section 13 Rates and rebates: simplification

(1) HODA 1979 is amended as follows.

(2) In section 1 (hydrocarbon oil), omit—

(a) subsections (3A) and (3B),

(b) in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded petrol”, and

(c) subsections (6) and (7).

(3) In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—

(1A) The rates are—

(a) £0.5035 a litre in the case of unleaded petrol,

(b) £0.6007 a litre in the case of light oil other than unleaded petrol, and

(c) £0.5035 a litre in the case of heavy oil.

(4) In section 6AB(5) (duty on bioblend), omit the words from “of the description” to the end.

(5) In section 11(1) (rebate on heavy oil), omit—

(a) in paragraph (b), “which is not ultra low sulphur diesel”, and

(b) paragraph (ba).

(6) In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not ultra low sulphur diesel or sulphur-free diesel”.

(7) Omit section 13A (rebate on unleaded petrol).

(8) In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute “ section 6A(1A)(c) ” .

(9) In section 27(1) (interpretation)—

(a) in the definition of “rebate”, omit “13A,”,

(b) omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”, “ultra low sulphur diesel” and “ultra low sulphur petrol”, and

(c) for “and “leaded petrol” have” substitute “ has ” .

(10) In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 (S.I.2007/3072), for “sulphur-free petrol” substitute “ unleaded petrol ” .

(11) In consequence of this section, omit—

(a) in FA 1987, section 1(2) and (3),

(b) in FA 1997, section 7(5)(a) and (b) and (8)(b),

(c) in FA 2000, section 5(3),

(d) in FA 2001, section 2(1), and

(e) in FA 2004, section 7(2), (5) to (7) and (8)(a).

(12) The amendments made by this section are treated as having come into force on 1 April 2008.

Section 14 Biodiesel and bioblend

Schedule 5 contains provision about biodiesel and bioblend.

Section 15 Rates and rebates: increase from 1 October 2008

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5035” substitute “ £0.5235 ” ,

(b) in paragraph (b) (light oil other than unleaded petrol), for “£0.6007” substitute “ £0.6207 ” , and

(c) in paragraph (c), (heavy oil), for “£0.5035” substitute “ £0.5235 ” .

(3) In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “ £0.3235 ” .

(4) In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute “ £0.3235 ” .

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.1370” substitute “ £0.1660 ” , and

(b) in paragraph (b) (other road fuel gas), for “£0.1649” substitute “ £0.2077 ” .

(6) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.0929” substitute “ £0.0966 ” , and

(b) in paragraph (b) (gas oil), for “£0.0969” substitute “ £0.1007 ” .

(7) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929” substitute “ £0.0966 ” .

(8) In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute “ £0.1007 ” .

(9) The amendments made by this section come into force on 1 October 2008.

Section 16 Fuel for aircraft and boats, heating oil and fuel for certain engines

(1) In section 6(1A) of HODA 1979 (main rates)—

(a) after paragraph (a) insert—

(aa) £0.3103 a litre in the case of aviation gasoline,

(b) in paragraph (b), after “petrol” insert “ or aviation gasoline ” .

(2) The amendments made by subsection (1) come into force on 1 November 2008.

(3) Schedule 6 contains—

(a) in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and

(b) in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.

Section 17 Rates of vehicle excise duty

(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 1 (general)—

(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “ £185 ” , and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ” .

(3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

Table

The table has effect in relation to vehicles first registered before 23 March 2006 as if—

(a) in column (3), in the last row, “ 195 ” were substituted for “385”, and

(b) in column (4), in the last row, “ 210 ” were substituted for “400”.

(4) In paragraph 1J (light goods vehicles)—

(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ” , and

(b) in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ” .

(5) In paragraph 2(1) (motorcycles)—

(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ” ,

(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ” , and

(c) in paragraph (d) (any other case), for “£64” substitute “ £66 ” .

(6) The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.

Section 18 Standard rate of landfill tax

(1) In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£32” substitute “ £40 ” .

(2) The amendments made by subsection (1) come into force on 1 April 2009 and have effect in relation to disposals made (or treated as made) on or after that date.

Section 19 Rates of climate change levy

(1) In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—

Table

(2) The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.

Section 20 Rate of aggregates levy

(1) In section 16(4) of FA 2001 (rate of aggregates levy), for “£1.95” substitute “ £2 ” .

(2) The amendment made by subsection (1) has effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2009.

Section 21 Carbon reduction trading scheme: charges for allocations

(1) The Treasury may impose charges by providing for carbon reduction trading scheme allowances to be allocated in return for payment.

(2) The charges may only be imposed by regulations.

(3) The regulations may make any other provision about allocations of allowances which the Treasury consider appropriate, including (in particular)—

(a) provision as to the imposition of fees, and as to the making and forfeiting of deposits, in connection with participation in the allocations,

(b) provision as to the persons by whom allocations are to be conducted,

(c) provision for allocations to be overseen by an independent person appointed by the Treasury,

(d) provision for the imposition and recovery of penalties for failure to comply with the terms of a scheme made under subsection (4),

(e) provision for and in connection with the recovery of payments due in respect of allowances allocated (including provision as to the imposition and recovery of interest and penalties), and

(f) provision conferring rights of appeal against decisions made in allocations, the forfeiting of deposits and the imposition of penalties (including provision specifying the person, court or tribunal to hear and determine appeals).

(4) The Treasury may make schemes about the conduct and terms of allocations (to have effect subject to any regulations under this section); and schemes may in particular include provision about—

(a) who may participate in allocations,

(b) the allowances to be allocated, and

(c) where and when allocations are to take place.

(5) In this section—

“ carbon reduction trading scheme allowances ” means tradeable allowances that—

are provided for in a relevant trading scheme, and

represent the right to carry on a specified amount of activities that consist of the emission of greenhouse gas or that cause or contribute, directly or indirectly, to such emissions;

“ relevant trading scheme ” means a trading scheme that—

is made under Part 3 of the Climate Change Act 2008,

applies to persons by reference to their consumption of electricity (whether or not by reference to other matters as well), and

applies only to persons who consume electricity—

for business or charitable purposes, or

for the performance of functions of a public nature,

(whether or not they also consume electricity for other purposes);

“ specified ” means specified in the relevant trading scheme.

(6) Regulations under this section are to be made by statutory instrument.

(7) A statutory instrument containing the first regulations under this section may not be made unless a draft of the regulations has been laid before, and approved by a resolution of, the House of Commons.

(8) Any other statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons unless a draft of the regulations has been laid before, and approved by a resolution of, that House.

Section 22 Rates of gaming duty

(1) For the table in section 11(2) of FA 1997 substitute—

Table

(2) The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2008.

Section 23 Amusement machine licence duty

(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—

Table

(2) The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.

Section 24 Periods of residence

(1) Section 831 of ITA 2007 (foreign income of individuals in United Kingdom for temporary purpose) is amended as follows.

(2) In subsection (1), for paragraph (b) substitute—

(b) during the tax year in question the individual spends (in total) less than 183 days in the United Kingdom.

(3) After that subsection insert—

(1A) In determining whether an individual is within subsection (1)(b) treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.

(1B) But in determining that issue do not treat as a day spent by the individual in the United Kingdom any day on which the individual arrives in the United Kingdom as a passenger if—

(a) the individual departs from the United Kingdom on the next day, and

(b) during the time between arrival and departure the individual does not engage in activities that are to a substantial extent unrelated to the individual's passage through the United Kingdom.

(4) In section 832 of that Act (employment income of individuals in United Kingdom for temporary purpose), after subsection (1) insert—

(1A) In determining whether an individual is within subsection (1)(b) treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.

(1B) But in determining that issue do not treat as a day spent by the individual in the United Kingdom any day on which the individual arrives in the United Kingdom as a passenger if—

(a) the individual departs from the United Kingdom on the next day, and

(b) during the time between arrival and departure the individual does not engage in activities that are to a substantial extent unrelated to the individual's passage through the United Kingdom.

(5) Section 9 of TCGA 1992 (residence, including temporary residence) is amended as follows.

(6) In subsection (3), for the words after “if and only if” substitute “ the individual spends (in total) at least 183 days in the United Kingdom. ”

(7) Insert at the end—

(5) In determining for the purposes of subsection (3) above whether an individual spends (in total) at least 183 days in the United Kingdom treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.

(6) But in determining that issue for those purposes do not treat as a day spent by the individual in the United Kingdom any day on which the individual arrives in the United Kingdom as a passenger if—

(a) the individual departs from the United Kingdom on the next day, and

(b) during the time between arrival and departure the individual does not engage in activities that are to a substantial extent unrelated to the individual's passage through the United Kingdom.

(8) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

Section 25 Remittance basis

Schedule 7 contains provision for and in connection with the revision of the remittance basis.

Section 26 Rates of R&D relief and vaccine research relief

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Section 27 Qualifying expenditure: R&D relief and vaccine research relief

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Section 28 Companies in difficulty: SME R&D relief and vaccine research relief

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Section 29 Cap on R&D aid

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Section 30 Vaccine research relief: declaration about effect of relief

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Section 31 Enterprise investment scheme: increase in amount of relief

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Section 32 Venture capital schemes

Schedule 11 contains provision about venture capital schemes.

Section 33 Enterprise management incentives: qualifying companies

(1) Part 3 of Schedule 5 to ITEPA 2003 (enterprise management incentives: qualifying companies) is amended as follows.

(2) In paragraph 8 (qualifying companies: introduction), omit the “and” at the end of the entry relating to paragraph 12, and after that entry insert— “ number of employees (see paragraph 12A), and ” .

(3) After paragraph 12 insert—

The number of employees requirement

(12A)

(1) The number of employees requirement in the case of a single company is that the full-time equivalent employee number for it is less than 250.

(2) The number of employees requirement in the case of a parent company is that the sum of—

(a) the full-time equivalent employee number for it, and

(b) the full-time equivalent employee numbers for each of its qualifying subsidiaries,

is less than 250.

(3) The full-time equivalent employee number for a company is calculated as follows—

Step 1

Find the number of full-time employees of the company.

Step 2

Add, for each employee of the company who is not a full-time employee, such fraction as is just and reasonable.

The result is the full-time equivalent employee number.

(4) In this paragraph references to an employee—

(a) include a director, but

(b) do not include—

(i) an employee on maternity or paternity leave, or

(ii) a student on vocational training.

(4) In paragraph 16 (excluded activities), after paragraph (i) insert—

(ia) shipbuilding (see also paragraph 20A);

(ib) producing coal (see also paragraph 20B);

(ic) producing steel (see also paragraph 20C);

(5) After paragraph 20 insert—

Excluded activities: shipbuilding

(20A) In paragraph 16(ia) “ shipbuilding ” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003.

Excluded activities: producing coal

(20B)

(1) This paragraph supplements paragraph 16(ib).

(2) “ Coal ” has the meaning given by Article 2 of Council Regulation ( EC ) No. 1407/2002 (state aid to coal industry).

(3) The production of coal includes the extraction of it.

Excluded activities: producing steel

(20C) In paragraph 16(ic) “ steel ” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.

(6) The amendments made by this section have effect in relation to options granted on or after the day on which this Act is passed.

Section 34 Tax credits for certain foreign distributions

(1) Schedule 12 contains provision about tax credits for certain foreign distributions.

(2) The amendments made by that Schedule have effect for the tax year 2008-09 and subsequent tax years.

Section 35 Small companies' relief: associated companies

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Section 36 Company gains from investment life insurance contracts etc

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(2) Schedule 14 contains amendments and repeals consequential on that Schedule etc.

Section 37 Trade profits: changes in trading stock

(1) Schedule 15 contains provision about the effect of certain changes in trading stock on the calculation of profits of trades for the purposes of income tax or corporation tax.

(2) The amendments made by that Schedule have effect in relation to changes in trading stock occurring on or after 12 March 2008.

(3) In subsection (2) “ change in trading stock ” means—

(a) in relation to new section 172B of ITTOIA 2005, or paragraph 6 of Schedule 15, an appropriation of trading stock,

(b) in relation to new section 172C of ITTOIA 2005, or paragraph 7 of Schedule 15, a thing becoming trading stock,

(c) in relation to new section 172D of ITTOIA 2005, or paragraph 8 of Schedule 15, a disposal of trading stock, and

(d) in relation to new section 172E of ITTOIA 2005, or paragraph 9 of Schedule 15, an acquisition of trading stock.

Section 38 Non-residents: investment managers

Schedule 16 contains provision about—

(a) the eligibility of an investment manager to be the UK representative of a non-resident, or an agent of independent status in relation to a non-resident, and

(b) profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.

Section 39 Dormant assets

(1) The Commissioners for Her Majesty’s Revenue and Customs may by regulations—

(a) modify Chapters 2 and 3 of Part 15 of ITA 2007 (deduction of income tax on interest payments at source) in relation to interest paid or credited in respect of a relevant dormant asset, and

(b) provide that, for the purposes of Chapter 2 of Part 4 of ITTOIA 2005 (charge to income tax on interest), such interest is to be treated as not being paid until the time (if any) at which the balance of the dormant asset is paid out following a claim made by virtue of—

(i) section 1(2)(b) or 2(2)(b) of the 2008 Act, or

(ii) section 2(2)(b), 5(2)(b), 5(3)(b), 8(2)(b), 12(2)(b), 14(2)(b) or 22(1) of the 2022 Act.

(2) A relevant dormant asset is an asset in respect of which an amount is to be, or has been, transferred by an institution—

(a) to an authorised reclaim fund, with the result that section 1 of the 2008 Act or section 2, 5, 8, 12 or 14 of the 2022 Act applies in relation to the asset, or

(b) to an authorised reclaim fund and one or more charities, with the result that section 2 of the 2008 Act applies in relation to the asset.

(3) Interest paid or credited in respect of a relevant dormant asset includes interest paid or credited by a person who administers the asset on behalf of an authorised reclaim fund after the balance has been transferred.

(4) In this section—

“ the 2008 Act ” means the Dormant Bank and Building Society Accounts Act 2008;

“ the 2022 Act ” means the Dormant Assets Act 2022;

“ asset ” means an asset within the scope of the dormant assets scheme (see section 1(6) of the 2022 Act);

“ authorised reclaim fund ” has the same meaning as in the Dormant Assets Acts 2008 to 2022.

Section 40 Individual investment plan regulations

In section 701 of ITTOIA 2005 (investment plan regulations: general and supplementary), insert at the end—

(4) They may include provision having effect in relation to times before they are made if the provision does not impose or increase any liability to tax.

(5) They may make different provision for different cases or circumstances.

Section 40A Meaning of “offshore fund”

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Section 40B Meaning of “mutual fund” etc

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Section 40C Umbrella arrangements

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Section 40D Arrangements comprising more than one class of interest

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Section 40E Meaning of “mutual fund”: exceptions

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Section 40F Meaning of “relevant income-producing assets”

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Section 40G Meaning of “mutual fund”: powers to vary exceptions

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Section 41 Tax treatment of participants in offshore funds

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Section 42 Regulations under section 41: supplementary

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Section 42A Regulations: procedure

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