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Link to original content: http://www.legislation.gov.uk/uksi/2017/1204/introduction/made/data.akn

1992 c. 12; section 103C was inserted by section 36(3) of the Finance Act 2012 (c. 14).

2010 c. 8.

http://www.legislation.gov.uk/uksi/2017/1204/introduction/madeThe Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017enKing's Printer of Acts of Parliament2017-12-05CAPITAL GAINS TAXCORPORATION TAXThese Regulations amend the Taxation of Chargeable Gains Act 1992 (“TCGA 1992”) so as to clarify how investors in co-ownership authorised contractual schemes (“CoACS”) or offshore transparent funds (“OTF”) who dispose of units should compute the chargeable gain.

2017 No. 1204

Capital Gains TaxCorporation Tax

The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017

Made4th December 2017

Laid before the House of Commons5th December 2017

Coming into force1st January 2018

The Treasury make the following Regulations in exercise of the powers conferred by section 103C of the Taxation of Chargeable Gains Act 1992 and section 354 of the Taxation (International and Other Provisions) Act 2010.