# The Offshore Funds (Tax) Regulations 2009, 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.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/14 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.