{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-106",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-106.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/106",
  "kind": "section",
  "number": "106",
  "heading": "Chapters 1 and 2 apply to capital gains tax separately from other taxes",
  "text": "(1) Subsection (2) applies if foreign gains tax may be brought into account under Chapters 1 and 2 so far as they apply for capital gains tax purposes.\n(2) The foreign gains tax is not to be taken into account under those Chapters so far as they apply otherwise than for capital gains tax purposes.\n(3) Subsection (2) applies whether or not relief in respect of the foreign gains tax is given under those Chapters so far as they apply for capital gains tax purposes.\n(4) Foreign non-gains tax is not be taken into account under those Chapters so far as they apply for capital gains tax purposes.\n(5) In this section—\n“foreign gains tax” means any tax which—\n(a)is imposed by the law of a territory outside the United Kingdom, and\n(b)is of a similar character to capital gains tax, and\n“foreign non-gains tax” means tax which—\n(a)is imposed by the law of a territory outside the United Kingdom, and\n(b)is not foreign gains tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/106",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}