{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87E",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87E.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/87E",
  "kind": "section",
  "number": "87E",
  "heading": "Sections 87 and 87A: disregarded payments to temporary non-resident",
  "text": "(1) If—\n(a) as a result of section 87D, no account is taken of a capital payment (or a part of a capital payment) for the purposes of sections 87 and 87A,\n(b) the recipient beneficiary is an individual who is temporarily non-resident, and\n(c) the payment (or part) is received in the beneficiary's temporary period of non-residence,\nthe payment (or part) is treated for the purposes of sections 87 and 87A as received (by the beneficiary) in the beneficiary's period of return, and account is to be taken of it accordingly for those purposes.\n(2) Part 4 of Schedule 45 to FA 2013 explains—\n(a) when an individual is to be regarded as “temporarily non-resident”, and\n(b) what “the temporary period of residence” and “the period of return” mean.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 87D-87P inserted (with effect in accordance with Sch. 10 para. 1(12)-(15) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/87E",
    "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."
}