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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 7
- Part 2
- Paragraph 99
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Offshore income gains: commencement etc
99Paragraphs 120 and 121 apply in relation to offshore income gains as if—
(a)references to section 2(2) amounts were to OIG amounts,
(b)references to chargeable gains were to offshore income gains, and
(c)Step 1 of paragraph 120(2) provided that OIG amounts are to be calculated in accordance with—
(i)section 762(2) of ICTA (the reference in the second sentence of that Step to section 87(4) of TCGA 1992 being read as a reference to section 762(2) of ICTA), or
(ii)section 87(5) of TCGA 1992 as applied by section 762(3) of ICTA.
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