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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Territorial scope

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Section 2B Territorial scope of charge to corporation tax on chargeable gains
Section 2C Non-UK resident company with UK permanent establishment

Chapter 2 Corporation tax on chargeable gains
Crossheading Territorial scope

Crossheading Territorial scope

From legislation.gov.uk

Contents

Section 2B Territorial scope of charge to corporation tax on chargeable gains
Section 2C Non-UK resident company with UK permanent establishment