This section of the document outlines the legal, ERISA, and tax considerations for investors in the Secondary Opportunities Fund III, LP. It discusses the treatment of capital gains for UK tax purposes, the implications of the Offshore Fund Rules, and the tax considerations for UK resident individuals, companies, and non-UK resident investors. It also addresses the tax treatment of unrealized gains or losses and the implications for pension funds and other exempt bodies.
documents/EFTA01452023.pdf
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