The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017

Statutory instruments 1204 2017

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Taxation of Chargeable Gains Act 1992, s. 103C and Taxation (International and Other Provisions) Act 2010, s. 354. Issued: 08.12.2017. Made: 04.12.2017. Laid: 05.12.2017. Coming into force: 01.01.2018. Effect: 1992 c.12; 2005 c.5; 2007 c.3; SI 2009/3001 amended. Territorial extent and classification: E/W/S/NI. General.