How are Leveraged Swap-based ETFs taxed?

If holding a leveraged swap-based equity ETF in a general investment account, such as WisdomTree S&P 500 3x Daily Leveraged (3USL), how are gains reported? Do they incur capital gains liability or do they include underlying dividends or even worse do they incur income tax?

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According to the WisdomTree UK income reports, the income reported on the leveraged ETFs is nothing which suggests to me that only capital gains tax would be liable?

You shouldn’t pay income tax on any investments only cgt