# Finance Act 2010, Paragraph 1


In TCGA 1992, after section 252 insert—
“Foreign currency bank accounts and the remittance basis
252A Schedule 8A contains provision about the calculation of chargeable gains on disposals of debts to which section 252(1) applies which are not situated in the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.