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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Temporary periods of non-residence

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Section 1M Temporary non-residents
Section 1N Section 1M(1): assets acquired in temporary period of non-residence

Chapter 1 Capital gains tax
Crossheading Temporary periods of non-residence

Crossheading Temporary periods of non-residence

From legislation.gov.uk

Contents

Section 1M Temporary non-residents
Section 1N Section 1M(1): assets acquired in temporary period of non-residence