[213A Power to modify ss 212 and 213 etc in case of CFCs that are offshore funds]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[213A  Power to modify ss 212 and 213 etc in case of CFCs that are offshore funds]

[(1)     The Treasury may make regulations for the purpose mentioned in subsection (2) in any case where—

(a)     an insurance company to which the I-E rules apply is deemed to make a disposal under section 212 of an interest in an offshore

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