PART 2 THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
From legislation.gov.uk
Contents
- CHAPTER 1 PRELIMINARY PROVISIONS
- CHAPTER 2 CHARGES TO TAX ON PARTICIPANTS IN NON-REPORTING FUNDS
- CHAPTER 3 EXCEPTIONS ETC. FROM THE CHARGE TO TAX
- CHAPTER 4 DISPOSALS OF INTERESTS 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