# The Offshore Funds (Tax) Regulations 2009, Regulation 33: Disposal of an asset: the basic rule


(1) There is a disposal of an asset for the purposes of these Regulations if there would be a disposal of an asset for the purposes of TCGA 1992.
(2) Paragraph (1) is subject to the following provisions of this Chapter.

---
Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/33 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.