{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-83A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-83A.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/83A",
  "kind": "section",
  "number": "83A",
  "heading": "Trustees both resident and non-resident in a year of assessment",
  "text": "(1) This section applies if a chargeable gain accrues to the trustees of a settlement on the disposal by them of an asset in a year of assessment and the trustees—\n(a) are within the charge to capital gains tax in that year of assessment, but\n(b) are non-UK resident at the time of the disposal.\n(2) Where this section applies, nothing in any double taxation relief arrangements shall be read as preventing the trustees from being chargeable to capital gains tax (or as preventing a charge to tax arising, whether or not on the trustees) by virtue of the accrual of that gain.\n(3) For the purposes of this section the trustees of a settlement are within the charge to capital gains tax in a year of assessment—\n(a) if, during any part of that year of assessment, they are resident ... in the United Kingdom and not Treaty non-resident, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) For the purposes of this section the trustees of a settlement are non-UK resident at a particular time if, at that time,—\n(a) they are not resident in the United Kingdom, or\n(b) they are resident ... in the United Kingdom but are Treaty non-resident.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 83A inserted (with effect in accordance with s. 33(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 33(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 83A(3)(a) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 88(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 83A(3)(a) repealed (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 32(a)(ii), 33, Sch. 26 Pt. 3(15)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 83A(3)(b) repealed (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 32(b), 33, Sch. 26 Pt. 3(15)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 83A(4)(a) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 88(3)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 83A(4)(b) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 34(1)(2)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 83A(4)(b) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 88(3)(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 83A(5) repealed (with effect in accordance with s. 74(6) of the amending Act) by Finance Act 2006 (c. 25), s. 74(4)(b), Sch. 26 Pt. 3(11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/83A",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}