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isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
n4legislation.gov.
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provhttp://www.w3.org/ns/prov#
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Subject Item
isa:12323989
rdf:type
prov:Entity
prov:value
(6)In any case where, apart from subsection (5) above, section 85(3) of the principal Act would apply, the exchange concerned of shares, debentures or other interests in or of a non-qualifying offshore fund shall for the purposes of this Chapter constitute a disposal of interests in the offshore fund for a consideration equal to their market value at the time of the exchange.
prov:wasQuotedFrom
n4:uk
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isap:409557881
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isa:12323989
Subject Item
isap:296669865
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isa:12323989