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Paragraph 97

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 734 of ITA 2007 (reduction in amount charged: previous capital gains tax charge), after subsection (4) insert—

“(5)

References in this section to chargeable gains treated as accruing to an individual include offshore income gains treated as arising to the individual (see section 762 of ICTA).”