# Taxation of Chargeable Gains Act 1992, Section 271ZA: Visiting forces and staff of designated allied headquarters


(1) This section applies for the purposes of capital gains tax if section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period.
(2) The period is not a period of residence in the United Kingdom.
(3) The period does not create a change of the individual's residence or domicile.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/271ZA (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-271ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.