OFM17000 - Investors in non-reporting funds: Computation of offshore income gain: contents
| OFM17100 | Introduction |
| OFM17200 | The basic gain |
| OFM17300 | Previous no gain / no loss disposals |
| OFM17400 | Modification of chargeable gains legislation |
| OFM17500 | Losses |
| OFM17600 | Certain existing holdings |

