The Offshore Funds (Tax) Regulations 2009

Disposal of an asset: the basic ruleU.K.
This section has no associated Explanatory Memorandum

33.—(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.