Part 2 THE TREATMENT OF PARTICIPANTS IN NON-REPORTING FUNDS
- 1PRELIMINARY PROVISIONS
- 2CHARGES TO TAX ON PARTICIPANTS IN NON-REPORTING FUNDS
- 3EXCEPTIONS ETC. FROM THE CHARGE TO TAX
- 4DISPOSALS OF INTERESTS IN NON-REPORTING FUNDS
- 5OFFSHORE INCOME GAINS AND THE COMPUTATION OF OFFSHORE INCOME GAINS
- 6DEDUCTION OF OFFSHORE INCOME GAINS IN COMPUTING CHARGEABLE GAINS
- 7THE CONVERSION OF A NON-REPORTING FUND INTO A REPORTING FUND