PART 2THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
CHAPTER 4DISPOSALS OF INTERESTS IN NON-REPORTING FUNDS
Basic provisions
Disposal of an asset: the basic rule33
1
There is a disposal of an asset for the purposes of these Regulations if there would be a disposal of an asset for the purposes of TCGA 1992.
2
Paragraph (1) is subject to the following provisions of this Chapter.