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(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

“chargeable period” has the same meaning as in section 321(2);

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

“material interest” shall be construed in accordance with section 743(2);

“offshore fund” has the meaning assigned to it by section 743(1);

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

“tax reference number” in relation to a person has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

“specified return date for the chargeable period”, in relation to a chargeable period, has the meaning assigned to it by section 895(1);

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—