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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

Residence etc.
Attribution of gains to members of non-resident companies.

Section 13 | Attribution of gains to members of non-resident companies.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2