Offshore income gains Offshore income gains Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) 92Paragraph 92 93Paragraph 93 94Paragraph 94 95Paragraph 95 96Paragraph 96 97Paragraph 97 Offshore income gains