介绍性文本1.引文，生效日期和生效日期2.对《19923年应课税收益法》的修订。属于单位信托计划的离岸基金4.在第99B节（累计处置成本的计算5.非单位信托计划的离岸基金6.共有计划7.保险公司:向关联管理人的处置8.保险公司:转让某些集体投资计划的资产9.保险公司:收益分配etc10.TCGA 199211的解释12.2007年《所得税法》第332节（2009年《金融法》附表22第13条），略去税收（国际及其他规定）第363A（3）节第14段。15.金融法附表23第47段。16.境外基金（税收）条例修正案2009签名说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Taxation of Chargeable Gains Act 19923.Offshore funds that are unit trust schemes4.In section 99B (calculation of the disposal cost of accumulation.5.Offshore funds that are not unit trust schemes6.Co-ownership schemesetc7.Insurance companies: disposals to connected manager8.Insurance companies: transfers of assets to certain collective investment schemes9.Insurance companies: spreading of gains etc10.Interpretation of TCGA 199211.Consequential amendments12.In section 332 of the Income Tax Act 2007 (minor.13.In Schedule 22 to the Finance Act 2009, omit paragraphs.14.In section 363A(3) of the Taxation (International and Other Provisions).15.In paragraph 47 of Schedule 23 to the Finance Act.16.Amendment to the Offshore Funds (Tax) Regulations 2009SignatureExplanatory Note