Policy paper
Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017
Draft legislation for investors in a co-ownership authorised contractual scheme (CoACS) or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.
Documents
Details
This draft legislation clarifies how an investor in a CoACS or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.
Published 20 March 2017