- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/05/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 11
Version Superseded: 06/04/2003
Alternative versions:
- 06/04/1992- Amendment
- 03/05/2001
Point in time - 06/04/2003- Amendment
- 06/04/2007- Amendment
- 12/02/2019- Amendment
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Point in time view as at 03/05/2001. This version of this provision has been superseded.
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Taxation of Chargeable Gains Act 1992, Section 11 is up to date with all changes known to be in force on or before 10 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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11 Visiting forces, agents-general etc.U.K.
(1)A period during which a member of a visiting force to whom section 323(1) of the Taxes Act applies is in the United Kingdom by reason solely of his being a member of that force shall not be treated for the purposes of capital gains tax either as a period of residence in the United Kingdom or as creating a change in his residence or domicile.
This subsection shall be construed as one with subsection (2) of section 323 and subsections (4) to (8) of that section shall apply accordingly.
(2)An Agent-General who is resident in the United Kingdom shall be entitled to the same immunity from capital gains tax as that to which the head of a mission so resident is entitled under the M1Diplomatic Privileges Act 1964.
(3)Any person having or exercising any employment to which section 320(2) of the Taxes Act (staff of Agents-General etc.) applies (not being a person employed in any trade, business or other undertaking carried on for the purposes of profit) shall be entitled to the same immunity from capital gains tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964.
(4)Subsections (2) and (3) above shall be construed as one with section 320 of the Taxes Act.
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