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Part 6A FUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDSF1

  1. 1Preliminary Provisions
  2. 2Entry into Funds Investing in Non-Reporting Offshore Fund (“FINROF”) regime
  3. 3Tax treatment of FINROFs and of participants in FINROFs
  4. 4Exceptions, etc from the charge to tax
  5. 5Disposal of units in FINROFs
  6. 6Income gains and computation of income gains
  7. 7Deduction of income gains in computing chargeable gains
  8. 8Leaving the FINROF regime

Annotations

Textual amendments

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)