Crossheading UK residential property: non-resident CGT
From legislation.gov.uk
Contents
- Section 14B Meaning of “non-resident CGT disposal”
- Section 14C Meaning of “disposal of a UK residential property interest”
- Section 14D Persons chargeable to capital gains tax on NRCGT gains
- Section 14E Further provision about use of NRCGT losses
- Section 14F Persons not chargeable under section 14D if a claim is made
- Section 14G Section 14F: divided companies
- Section 14H Section 14F: arrangements for avoiding tax