#umbrella_fund
Umbrella fund
An umbrella fund is a collective investment scheme that exists as a single legal entity but has several distinct sub-funds which, in effect, are traded as individual investment funds. In UK law, the concept is defined in Section 756B of the Finance Act 2004 and is central to the structuring, taxation and regulation of small funds, especially the ones under the Appointed Representative regime.
Mon 20th
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