IFM12558 - Offshore Funds: Reporting Funds: computation of reportable income: transactions not treated as trading: investment transactions
The Investment Transactions (Tax) Regulations 2014 (SI 2014/685) specify the types of transaction that are an 바카라 사이트渋nvestment transaction바카라 사이트� for the purposes of regulation 80. The regulations provide that an 바카라 사이트渋nvestment transaction바카라 사이트� is any transaction:
- in stocks or shares;
- in a 바카라 사이트渞elevant contract바카라 사이트�;
- which results in the diversely owned fund becoming party to a 바카라 사이트渓oan relationship바카라 사이트� or 바카라 사이트渞elated transaction바카라 사이트�;
- in units in a collective investment scheme;
- in securities (not included in the above categories);
- consisting in the buying or selling of foreign currency;
- in a carbon emissions trading product; or
- any transaction in rights under a life insurance policy.
Guidace on investment transactions is at IFM18000.