# Finance Act 2008, Paragraph 97


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).”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.