F1PART 6AFUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDS

Annotations:
Amendments (Textual)
F1

Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)

CHAPTER 1Preliminary Provisions

Structure of this Part85B

The structure of this Part is as follows—

  • This Chapter contains preliminary provisions;

  • Chapter 2 deals with entry into the Funds Investing in Non-Reporting Offshore Funds regime (“FINROF regime”);

  • Chapter 3 deals with the tax treatment of FINROFs and of participants in FINROFs;

  • Chapter 4 deals with exceptions, etc from the charge to tax;

  • Chapter 5 deals with disposal of units in FINROFs;

  • Chapter 6 deals with income gains and computation of income gains;

  • Chapter 7 deals with deduction of income gains in computing chargeable gains;

  • Chapter 8 deals with leaving the FINROF regime.