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Taxation of Chargeable Gains Act 1992

Crossheading Individuals who were non-UK domiciled and temporary non-residents

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Section 3D Individuals who were non-UK domiciled
Section 3E Temporary non-residents

Chapter 3 Attribution of gains of non-UK resident close companies
Crossheading Individuals who were non-UK domiciled and temporary non-residents

Crossheading Individuals who were non-UK domiciled and temporary non-residents

From legislation.gov.uk

Contents

Section 3D Individuals who were non-UK domiciled
Section 3E Temporary non-residents