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