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Legislation
Finance Act 1989

Crossheading Non-residents etc.

  • Section 126 Non-resident carrying on profession or vocation in the United Kingdom.
  • Section 127 Non-residents: deemed disposals.
  • Section 128 Non-residents: post-cessation disposals.
  • Section 129 Non-residents: roll-over relief.
  • Section 130 Exploration or exploitation assets: definition.
  • Section 131 Exploration or exploitation assets: deemed disposals.
  • Section 132 Dual resident companies: deemed disposal.
  • Section 133 Dual resident companies: roll-over relief.
  • Section 134 Non-payment of tax by non-resident companies.
  1. CHAPTER III Capital Gains
  2. Crossheading Non-residents etc.

Crossheading Non-residents etc.

From legislation.gov.uk

Contents

  1. Section 126 Non-resident carrying on profession or vocation in the United Kingdom.
  2. Section 127 Non-residents: deemed disposals.
  3. Section 128 Non-residents: post-cessation disposals.
  4. Section 129 Non-residents: roll-over relief.
  5. Section 130 Exploration or exploitation assets: definition.
  6. Section 131 Exploration or exploitation assets: deemed disposals.
  7. Section 132 Dual resident companies: deemed disposal.
  8. Section 133 Dual resident companies: roll-over relief.
  9. Section 134 Non-payment of tax by non-resident companies.
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