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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 3 Attribution of gains of non-UK resident close companies

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Crossheading Gains of non-UK resident companies not otherwise chargeable
Crossheading Prevention of multiple charges
Crossheading Individuals who were non-UK domiciled and temporary non-residents
Crossheading Application to groups
Crossheading Supplementary

Part 1 Capital gains tax and corporation tax on chargeable gains
Chapter 3 Attribution of gains of non-UK resident close companies

Chapter 3 Attribution of gains of non-UK resident close companies

From legislation.gov.uk

Contents

Crossheading Gains of non-UK resident companies not otherwise chargeable
Crossheading Prevention of multiple charges
Crossheading Individuals who were non-UK domiciled and temporary non-residents
Crossheading Application to groups
Crossheading Supplementary