SCHEDULES

SCHEDULE 28 U.K. COMPUTATION OF OFFSHORE INCOME GAINS M1

Modifications etc. (not altering text)

C1 Sch. 28 applied (with modifications) (22.10.2004 with effect in accordance with reg. 1(2) of the affecting S.I.) by The Offshore Funds Regulations 2004 (S.I. 2004/2572), regs. 1(1), 5

Marginal Citations

M1 Source—[1984 Sch.20.]

PART I U.K. DISPOSALS OF INTERESTS IN NON-QUALIFYING FUNDS

Interpretation U.K.

1 In this Part of this Schedule “material disposal” means a disposal to which this Chapter applies, otherwise than by virtue of section 758.