{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-16",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-16.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Non-resident group of companies.",
  "text": "(1) This section has effect for the purposes of section 15 above.\n(2) Sections 273 to 275 and 276(1) of the Taxes Act 1970 shall apply in relation to non-resident companies which are members of a non-resident group of companies, as they apply in relation to companies resident in the United Kingdom which are members of a group of companies.\n(3) Sections 278 and 279 of the Taxes Act 1970 shall apply for the said purposes as if for any reference therein to a group of companies there were substituted a reference to a non-resident group of companies, and as if references to companies were references to companies not resident in the United Kingdom.\n(4) For the purposes of this section—\n(a) a “non-resident group” of companies—\n(i) in the case of a group, none of the members of which are resident in the United Kingdom, means that group, and\n(ii) in the case of a group, two or more members of which are not resident in the United Kingdom means the members which are not resident in the United Kingdom;\n(b) “group” shall be construed in accordance with subsections (1) (without paragraph (a), (3) and (4) of section 272 of the Taxes Act 1970.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 para. 15(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/section/16",
    "retrieved_at": "2026-10-29T10:18:25.768570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}