OpenLegislation

Part 1 Capital gains tax and corporation tax on chargeable gainsF1

United Kingdom

  1. 1Capital gains tax
  2. 2Corporation tax on chargeable gains
  3. 3Attribution of gains of non-UK resident close companies
  4. Capital gains tax
  5. Corporation tax
  6. Residence etc.
  7. CommentaryRef Ref="key-8f1b51e533ff9b07068f2c9150edcf5f"/>UK residential property: non-resident CGT

Annotations

Textual amendments

F1

Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2