Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 99 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
99U.K.Paragraphs 120 and 121 apply in relation to offshore income gains as if—
(a)references to section 2(2) amounts were to OIG amounts,
(b)references to chargeable gains were to offshore income gains, and
(c)Step 1 of paragraph 120(2) provided that OIG amounts are to be calculated in accordance with—
(i)section 762(2) of ICTA (the reference in the second sentence of that Step to section 87(4) of TCGA 1992 being read as a reference to section 762(2) of ICTA), or
(ii)section 87(5) of TCGA 1992 as applied by section 762(3) of ICTA.
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