Regulation 85B Structure of this PartF1

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.