PART 2THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
CHAPTER 1PRELIMINARY PROVISIONS
Structure of this Part14
The structure of this Part is as follows—
a
this Chapter contains preliminary provisions;
b
Chapter 2 deals with charges to tax on participants in non-reporting funds;
c
Chapter 3 deals with exceptions from the charge to tax;
d
Chapter 4 deals with disposals of interests in non-reporting funds;
e
Chapter 5 deals with offshore income gains and the computation of offshore income gains;
f
Chapter 6 deals with the deduction of offshore income gains in computing chargeable gains;
g
Chapter 7 deals with the conversion of a non-reporting fund into a reporting fund.
Meaning of “material disposal”15
In these Regulations a “material disposal” means a disposal to which this Part applies.