PART 2 THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
CHAPTER 2 CHARGES TO TAX ON PARTICIPANTS IN NON-REPORTING FUNDS
CHAPTER 5 OFFSHORE INCOME GAINS AND THE COMPUTATION OF OFFSHORE INCOME GAINS
CHAPTER 6 DEDUCTION OF OFFSHORE INCOME GAINS IN COMPUTING CHARGEABLE GAINS
CHAPTER 7 THE CONVERSION OF A NON-REPORTING FUND INTO A REPORTING FUND
PART 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
CHAPTER 5 THE COMPUTATION OF REPORTABLE INCOME
Adjustments where funds do not operate equalisation arrangements
72A.Reporting Funds not operating equalisation: income adjustments based on reportable income for computation periods
72B.Reporting Funds not operating equalisation: income adjustments based on accounting income for computation periods
72C.Supplementary provisions: average number of units and computation period
CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING
Conditions to be met by reporting funds for this Chapter to apply
Clearances in relation to the equivalence and genuine diversity of ownership conditions
Investment transactions carried out by diversely owned funds
CHAPTER 7 REPORTS TO PARTICIPANTS
92.Contents of report to participants: non-transparent funds
92A.Funds which do not operate equalisation arrangements: income adjustments on the basis of reported income
92B.Funds which do not operate equalisation arrangements: income adjustments on the basis of accounting income
92C.Funds which do not operate equalisation arrangements: computation period
92D.Contents of reports to participants: transparent reporting funds
93.Lengthy periods of account where full information not available
CHAPTER 8 THE TAX TREATMENT OF PARTICIPANTS IN REPORTING FUNDS