介绍性文本1.引证、生效和生效2.19923年《应课税所得税法》修正案。与税务透明的集体投资计划有关的修正案4.在第211A节之后插入-向某些集体转让资产。5.在第212（1）节中（在第213节中，每年视为处置第6单位的股份根据第288节（解释）-（a）第（1）小节第7节，第8节关于交易所、合并和重组计划的修正9，省略第102节（财产分割为10的集体投资计划）第103A节（法案对某些离岸基金的适用），第11节，第3部分，在第3章之后，在第（1）小节第288节（解释）中插入第4章集体第12条，在附表5A之后插入第13条，在附表5A中插入“第14条计划”的含义。授权投资基金（税务）条例修正案200615。离岸基金（税务）条例修正案2009签名解释说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Taxation of Chargeable Gains Act 19923.Amendments in relation to tax transparent collective investment schemes4.After section 211A insert— Transfers of assets to certain collective.5.In section 212(1) (annual deemed disposal of holdings of unit.6.In section 213 (spreading of gains and losses under section.7.In section 288 (interpretation)— (a) in subsection (1), at the.8.Amendments in relation to exchanges, mergers and schemes of reconstruction9.Omit section 102 (collective investment schemes with property divided into.10.In section 103A (application of Act to certain offshore funds),.11.In Part 3, after Chapter 3 insert— CHAPTER 4 COLLECTIVE.12.In section 288 (interpretation), in subsection (1), at the appropriate.13.After Schedule 5A insert— SCHEDULE 5AZA Meaning of “scheme of.14.Amendment to the Authorised Investment Funds (Tax) Regulations 200615.Amendment to the Offshore Funds (Tax) Regulation 2009SignatureExplanatory Note