Chapter I Introductory

United Kingdom

1. 15Computation of gains.
2. 16Computation of losses.
3. 16ZALosses: non-UK domiciled individuals
4. 16ZBIndividual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue
5. 16ZCIndividual who has made election under section 16ZA and to whom remittance basis applies
6. 16ZDSection 16ZC: supplementary
7. 16ARestrictions on allowable losses
8. 17Disposals and acquisitions treated as made at market value.
9. 18Transactions between connected persons.
10. 19Deemed consideration in certain cases where assets disposed of in a series of transactions.
11. 20Original market value and aggregate market value for purposes of section 19.