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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Gains of non-UK resident companies not otherwise chargeable

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Section 3 Gains attributed to UK resident individuals etc
Section 3A Gains connected to avoidance or foreign activities etc
Section 3B Participators and their interests

Chapter 3 Attribution of gains of non-UK resident close companies
Crossheading Gains of non-UK resident companies not otherwise chargeable

Crossheading Gains of non-UK resident companies not otherwise chargeable

From legislation.gov.uk

Contents

Section 3 Gains attributed to UK resident individuals etc
Section 3A Gains connected to avoidance or foreign activities etc
Section 3B Participators and their interests