F1PART 6AFUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDS
Annotations:
Amendments (Textual)
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.
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)