# Finance Act 2015, Paragraph 10


In section 13 (attribution of gains to members of non-resident companies), in subsection (1A), for the words from “an ATED-related gain” to the end substitute—
“(a) an ATED-related gain chargeable to capital gains tax by virtue of section 2B (capital gains tax on ATED-related gains), or
(b) an NRCGT gain chargeable to capital gains tax by virtue of section 14D or 188D (capital gains tax on NRCGT gains).”

---
Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.