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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading UK residential property: non-resident CGT

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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

Taxation of Chargeable Gains Act 1992
UK residential property: non-resident CGT

Section 14D | Persons chargeable to capital gains tax on NRCGT gains

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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

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