Structure of this PartU.K.
This section has no associated Explanatory Memorandum
14. The structure of this Part is as follows—
(a)this Chapter contains preliminary provisions;
(b)Chapter 2 deals with charges to tax on participants in non-reporting funds;
(c)Chapter 3 deals with exceptions from the charge to tax;
(d)Chapter 4 deals with disposals of interests in non-reporting funds;
(e)Chapter 5 deals with offshore income gains and the computation of offshore income gains;
(f)Chapter 6 deals with the deduction of offshore income gains in computing chargeable gains;
(g)Chapter 7 deals with the conversion of a non-reporting fund into a reporting fund.