An individual is resident non-domiciled in the UK from 2000 to 2008. In year 2005 buys units of an offshore fund in a bank account in France. From 2009 to 2023 is resident ordinarily resident. In 2023 sells the investment at a gain. Is CGT calculated from 2005 to 2023 or from 2009 to 2023? No actual disposal was made in 2009.