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Legislation

Finance Act 1989

Crossheading Non-residents etc.

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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.

Non-residents etc.
Exploration or exploitation assets: definition.

Section 130 | Exploration or exploitation assets: definition.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 130 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), Sch. 11 paras. 22, 26(2), 27)