# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 11: Allowance for foreign tax.

Extent: E+W+S+N.I.

Subject to section 10 above, the tax chargeable under the law of any country outside the United Kingdom on the disposal of an asset which is borne by the person making the disposal shall be allowable as a deduction in the computation under Chapter II of Part II of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/11 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.