IFM13600 | Offshore Funds: deduction of offshore income gains in computing capital gains: contents
From HM Revenue & Customs · Investment Funds Manual
Contents4 entries
- IFM13610Offshore Funds: deduction of offshore income gains in computing capital gains: introduction
- IFM13615Offshore Funds: deduction of offshore income gains in computing capital gains: treatment of the disposal - general
- IFM13620Offshore Funds: deduction of offshore income gains in computing capital gains: rollover relief (S162 TCGA 1992)
- IFM13625Offshore Funds: deduction of offshore income gains in computing capital gains: consideration on a reorganisation (S128 TCGA 1992)