CHAPTER 2 CHARGES TO TAX ON PARTICIPANTS IN NON-REPORTING FUNDSFrom legislation.gov.ukDetailsContentsCrossheading Charge to tax on certain amounts treated as distributionsCrossheading Charge to tax on disposal of assetCrossheading Offshore funds and gains of non-resident settlementsCrossheading Offshore funds and the transfer of assets abroadCrossheading Application of TCGA 1992