# Finance Act 2013, Paragraph 7


In section 13 (attribution of gains to members of non-resident companies), after subsection (1) insert—
“(1A) But this section does not apply if the gain is an ATED-related gain chargeable to capital gains tax by virtue of section 2B (capital gains tax on ATED-related gains).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.