The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
1Citation, commencement and effect
2Amendment of the Taxation of Chargeable Gains Act 1992
3Offshore funds that are unit trust schemes
4In section 99B (calculation of the disposal cost of accumulation...
5Offshore funds that are not unit trust schemes
6Co-ownership schemes etc
7Insurance companies: disposals to connected manager
8Insurance companies: transfers of assets to certain collective investment schemes
9Insurance companies: spreading of gains etc
10Interpretation of TCGA 1992
11Consequential amendments
12In section 332 of the Income Tax Act 2007 (minor...
13In Schedule 22 to the Finance Act 2009, omit paragraphs...
14In section 363A(3) of the Taxation (International and Other Provisions)...
15In paragraph 47 of Schedule 23 to the Finance Act...
16Amendment to the Offshore Funds (Tax) Regulations 2009

2017 No. 1204

Capital Gains Tax
Corporation Tax

The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 103C of the Taxation of Chargeable Gains Act 19921 and section 354 of the Taxation (International and Other Provisions) Act 20102.