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The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1204
- Regulation 11
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11. In the Income Tax (Trading and Other Income) Act 2005(1)—
(a)in section 149(4)(ba) (taxation of amounts taken to reserves), for the words from “in certain” to the end substitute “in schemes or funds to which TCGA 1992 applies as a result of section 103D of TCGA 1992,”; and
(b)in section 150(8)(ca) (conversion etc of securities held as circulating capital), for the words from “in certain” to the end substitute “in schemes or funds to which TCGA 1992 applies as a result of section 103D of TCGA 1992,”.
(1)
2005 c. 5; section 149(4)(ba) and section 150(8)(ca) were inserted by paragraph 11(3) of Schedule 22 to the Finance Act 2009.
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