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Legislation
The Offshore Funds (Tax) Regulations 2009

CHAPTER 6 DEDUCTION OF OFFSHORE INCOME GAINS IN COMPUTING CHARGEABLE GAINS

  • Section 44 Ambit of this Chapter
  • Section 45 Treatment of the TCGA disposal: general rules
  • Section 46 Modification of section 162 of TCGA 1992
  • Section 47 Application of section 128 of TCGA 1992
  1. Chapter 6 · DEDUCTION OF OFFSHORE INCOME GAINS IN COMPUTING CHARGEABLE GAINS
  2. Ambit of this Chapter

Regulation 44 | Ambit of this Chapter

From legislation.gov.uk

(1)This Chapter applies if—

(a)a material disposal gives rise to an offshore income gain, and

(b)that disposal also constitutes the disposal of the interest concerned for the purposes of TCGA 1992.

(2)In this Chapter the disposal specified in paragraph (1)(b) is called the “TCGA disposal”.

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