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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Territorial scope of charge

Find in this level

Section 1A Territorial scope
Section 1B Non-UK residents: UK branch or agency
Section 1C Non-UK residents: disposing of an “interest in UK land”
Section 1D Non-UK residents: assets deriving 75% of value from UK land etc

Taxation of Chargeable Gains Act 1992
Chapter 1 Capital gains tax

Crossheading Territorial scope of charge

From legislation.gov.uk

Contents

Section 1A Territorial scope
Section 1B Non-UK residents: UK branch or agency
Section 1C Non-UK residents: disposing of an “interest in UK land”
Section 1D Non-UK residents: assets deriving 75% of value from UK land etc

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