SolvedChapter I Introductory
From legislation.gov.uk
Contents
- Section 15 Computation of gains.
- Section 16 Computation of losses.
- Section 16ZA Losses: non-UK domiciled individuals
- Section 16ZB Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue
- Section 16ZC Individual who has made election under section 16ZA and to whom remittance basis applies
- Section 16ZD Section 16ZC: supplementary
- Section 16A Restrictions on allowable losses
- Section 17 Disposals and acquisitions treated as made at market value.
- Section 18 Transactions between connected persons.
- Section 19 Deemed consideration in certain cases where assets disposed of in a series of transactions.
- Section 20 Original market value and aggregate market value for purposes of section 19.