OFM18000 - Deduction of Offshore Income Gains in computing Capital Gains: contents
| OFM18100 | Introduction |
| OFM18200 | Treatment of the disposal - general |
| OFM18300 | Rollover relief (S162 TCGA 1992) |
| OFM18400 | Consideration on a reorganisation (S128 TCGA 1992) |
