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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading The foreign element

Find in this level

Section 10 Double taxation relief.
Section 11 Allowance for foreign tax.
Section 12 Non-resident with United Kingdom branch or agency.
Section 13 Foreign assets: delayed remittances.
Section 14 Foreign assets of person with foreign domicile.
Section 15 Non-resident company.
Section 16 Non-resident group of companies.
Section 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 18 Residence etc. and location of assets.

The foreign element
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Section 17 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed