Annual management charges on holding fund investments

[goku]

Hi,

I've recently started buying some funds (outside of an ISA) and with funds, management charges are deducted from your account balance.

I'm wondering if anyone knows whether these charges are:
a) deducted from my capital gains during the current tax year
b) deducted from my capital gains when i dispose of the fund(s)
c) deducted from my taxable income

Problem with b) is that the fees are combined and deducted in one go by my broker and i currently hold 4 different funds and will likely dispose of them at different times...

Anyone know how it works?

Thanks in advance