Regulation 14 Structure of this Part
The structure of this Part is as follows—
(a)
this Chapter contains preliminary provisions;
(b)
Chapter 2 deals with charges to tax on participants in non-reporting funds;
(c)
Chapter 3 deals with exceptions from the charge to tax;
(d)
Chapter 4 deals with disposals of interests in non-reporting funds;
(e)
Chapter 5 deals with offshore income gains and the computation of offshore income gains;
(f)
Chapter 6 deals with the deduction of offshore income gains in computing chargeable gains;
(g)
Chapter 7 deals with the conversion of a non-reporting fund into a reporting fund.