Introductory Text
1.Citation, commencement and effect
2.Amendment of the Taxation of Chargeable Gains Act 1992
3.Offshore funds that are unit trust schemes
4.In section 99B (calculation of the disposal cost of accumulation...
5.Offshore funds that are not unit trust schemes
6.Co-ownership schemes etc
7.Insurance companies: disposals to connected manager
8.Insurance companies: transfers of assets to certain collective investment schemes
9.Insurance companies: spreading of gains etc
10.Interpretation of TCGA 1992
11.Consequential amendments
12.In section 332 of the Income Tax Act 2007 (minor...
13.In Schedule 22 to the Finance Act 2009, omit paragraphs...
14.In section 363A(3) of the Taxation (International and Other Provisions)...
15.In paragraph 47 of Schedule 23 to the Finance Act...
16.Amendment to the Offshore Funds (Tax) Regulations 2009
Signature
Explanatory Note