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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Interpretation

  • Section 1O Definitions used in Chapter
  1. Interpretation
  2. Definitions used in Chapter

Section 1O | Definitions used in Chapter

From legislation.gov.uk

In this Chapter any reference to a person who is, or is not, “UK resident” is to be read in accordance with section 1A(4).F1

Notes

  1. 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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