The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017
These Regulations amend the Taxation of Chargeable Gains Act 1992 (“TCGA 1992”) so as to clarify how investors in co-ownership authorised contractual schemes (“CoACS”) or offshore transparent funds (“OTF”) who dispose of units should compute the chargeable gain.
Lifecycle
Department
Made
04 Dec 2017
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In force
01 Jan 2018
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 103C of the Taxation of Chargeable Gains Act 1992and section 354 of the Taxation (International and Other Provisions) Act 2010.
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