# Taxation of Chargeable Gains Act 1992, Paragraph 7A

Extent: E+W+S+N.I.

References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a ... UK property business include references to an amount brought into account as a receipt of an overseas property business.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/8/paragraph/7A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-8/paragraph-7A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.