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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Residence etc.

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Section 9 Residence, including temporary residence.
Section 10 Non-resident with United Kingdom branch or agency.
Section 10A Temporary non-residents.
Section 10AA Section 10A: supplementary
Section 10B Non-resident company with United Kingdom permanent establishment
Section 11 Visiting forces and official agents
Section 12 Non-UK domiciled individuals to whom remittance basis applies
Section 13 Attribution of gains to members of non-resident companies.
Section 13A Section 13(5): interpretation
Section 14 Non-resident groups of companies.
Section 14A Section 13: non-UK domiciled individuals

Part 1 Capital gains tax and corporation tax on chargeable gains
Crossheading Residence etc.

Crossheading Residence etc.

From legislation.gov.uk

Contents

Section 9 Residence, including temporary residence.
Section 10 Non-resident with United Kingdom branch or agency.
Section 10A Temporary non-residents.
Section 10AA Section 10A: supplementary
Section 10B Non-resident company with United Kingdom permanent establishment
Section 11 Visiting forces and official agents
Section 12 Non-UK domiciled individuals to whom remittance basis applies
Section 13 Attribution of gains to members of non-resident companies.
Section 13A Section 13(5): interpretation
Section 14 Non-resident groups of companies.
Section 14A Section 13: non-UK domiciled individuals