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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Part VIII Supplemental

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Section 272 Valuation: general.
Section 273 Unquoted shares and securities.
Section 274 Value determined for inheritance tax.
Section 275 Location of assets.
Section 275A Location of certain intangible assets
Section 275B Section 275A: supplementary provisions
Section 275C Location of assets: interests of co-owners
Section 276 The territorial sea and the continental shelf.
Section 276A No gain/no loss: foreign permanent establishment exemption
Section 277 Double taxation relief.
Section 278 Allowance for foreign tax.
Section 279 Foreign assets: delayed remittances.
Section 279A Deferred unascertainable consideration: election for treatment of loss
Section 279B Provisions supplementary to section 279A
Section 279C Effect of election under section 279A
Section 279D Elections under section 279A
Section 280 Consideration payable by instalments.
Section 281 Payment by instalments of tax on gifts.
Section 282 Recovery of tax from donee.
Section 283 Repayment supplements.
Section 284 Income tax decisions.
Section 284A Concessions that defer a charge.
Section 284B Provisions supplementary to section 284A.
Section 285 Recognised investment exchanges.
Section 285A UK Economic Interest Groupings European Economic Interest Groupings
Section 286 Connected persons: interpretation.
Section 286A Residence of companies
Section 287 Orders and regulations made by the Treasury or the Board.
Section 288 Interpretation.
Section 289 Commencement.
Section 290 Savings, transitionals, consequential amendments and repeals.
Section 291 Short title.

Part VIII · Supplemental
Allowance for foreign tax.

Section 278 | Allowance for foreign tax.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 278 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 46, Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)