# Taxation of Chargeable Gains Act 1992, Section 1O: Definitions used in Chapter


In this Chapter any reference to a person who is, or is not, “UK resident” is to be read in accordance with section 1A(4).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/1O (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1O
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.