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Link to original content: http://www.legislation.gov.uk/uksi/2017/1204/regulation/12/made/data.akn

2007 c. 3; section 332 was amended by paragraph 11(5) of Schedule 22 to the Finance Act 2009.

http://www.legislation.gov.uk/uksi/2017/1204/regulation/12/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.12Consequential amendments

In section 332 of the Income Tax Act 2007 (minor definitions etc), in the definition of “company”—

a

for “sections 99 and 103A” substitute “section 99”; and

b

omit “and certain offshore funds”.