PART XVII TAX AVOIDANCE
CHAPTER V OFFSHORE FUNDS
Charge to tax of offshore income gains
761 Charge to income tax or corporation tax of offshore income gain.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
762 Offshore income gains accruing to persons resident or domiciled abroad.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3762ZAOffshore income gains: application of transfer of assets abroad provisions
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
762ZBIncome treated as arising under section 761(1): remittance basis
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6762AExchange of interests of different classes
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
763 Deduction of offshore income gain in determining capital gain.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
764 Offshore income gains of trustees.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .