Section 1O: Definitions used in Chapter

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 1N: Section 1M(1): assets acquired in temporary period of non-residence
- Section 2: Corporation tax on chargeable gains

Part 1: Capital gains tax and corporation tax on chargeable gains — Chapter 1: Capital gains tax

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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