Part 5 Offshore funds Inheritance Tax Act 1984 (c. 51) Taxation of Chargeable Gains Act 1992 (c. 12) Income Tax (Trading and Other Income) Act 2005 (c. 5) Finance Act 2008 (c. 9) Corporation Tax Act 2009 (c. 4) Finance Act 2009 (c. 10) Part 5