SCHEDULES
SCHEDULE 10Tax
Part 2 Provisions relating to Part 5
Income Tax and Corporation Tax
I17Non-qualifying offshore funds
In the case of a Part 5 transfer of property consisting of an asset mentioned in section 757(1)(a) or (b) of the Taxes Act 1988 (interests in non-qualifying offshore funds etc.), it is not to be treated as a disposal for the purposes of that section.