Taxation of Chargeable Gains Act 1992 (c. 12)

[F1 Part 1 U.K. Capital gains tax and corporation tax on chargeable gains

Textual Amendments

F1 Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2

Chapter 1 U.K. Capital gains tax

Interpretation U.K.

1O Definitions used in Chapter U.K.

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).]