F1PART 6AFUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDS
Annotations:
Amendments (Textual)
CHAPTER 5Disposal of units in FINROFs
Disposal of an asset: the basic rule85V
1
There is a disposal of an asset for the purposes of this Part if there would be a disposal of an asset for the purposes of TCGA 1992.
2
Paragraph (1) is subject to the following regulations in this Chapter.
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)