The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
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King's Printer of Acts of Parliament
2017-12-05
CAPITAL GAINS TAX
CORPORATION TAX
These Regulations amend the Taxation of Chargeable Gains Act 1992 (“TCGA 1992”) so as to clarify how investors in co-ownership authorised contractual schemes (“CoACS”) or offshore transparent funds (“OTF”) who dispose of units should compute the chargeable gain.
Offshore funds that are not unit trust schemes5
Omit sections 103A5 and 103B6 (which make provision in relation to offshore funds that are not unit trust schemes).