Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_200
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 200
Character Range: 799414–799976

200  Paragraphs 116CB(3)(e) and (f)
Repeal the paragraphs, substitute:

 (e) so much of any non‑exempt ordinary capital gain or ordinary capital loss as is distributed to a class other than the CS/RA class is taken into account in determining the overall non‑exempt capital gain or overall capital loss for the class concerned;

 (f) so much of any non‑exempt modified capital gain or modified capital loss as is distributed to the CS/RA class is taken into account in determining the overall non‑exempt capital gain or overall capital loss for that class.