Regulation 14 | Structure of this Part

The structure of this Part is as follows—

(a)this Chapter contains preliminary provisions;

(b)Chapter 2 deals with charges to tax on participants in non-reporting funds;

(c)Chapter 3 deals with exceptions from the charge to tax;

(d)Chapter 4 deals with disposals of interests in non-reporting funds;

(e)Chapter 5 deals with offshore income gains and the computation of offshore income gains;

(f)Chapter 6 deals with the deduction of offshore income gains in computing chargeable gains;

(g)Chapter 7 deals with the conversion of a non-reporting fund into a reporting fund.