Skip to content

Contents

Legislation

Taxation of Chargeable Gains Act 1992

Chapter I Introductory

Find in this level

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.

Chapter I · Introductory
Losses: non-UK domiciled individuals

Section 16ZA | Losses: non-UK domiciled individuals

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 16ZA omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 2(6)