Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 20 paragraph 2
Calculation of unindexed gain
Paragraph 2 of Schedule 20 sets out how the unindexed gain on a material disposal of an interest in an offshore fund is calculated as the first step in determining the tax charge.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.