http://www.legislation.gov.uk/uksi/2017/1204/signature/made
The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
en
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.
Andrew GriffithsHeather WheelerTwo of the Lords Commissioners of Her Majesty’s Treasury