Taxation of Chargeable Gains Act 1992

F1103AApplication of Act to certain offshore fundsU.K.

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Textual Amendments

F1Ss. 103A, 103B omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 5