Taxation of Chargeable Gains Act 1992

[F1 252A Foreign currency bank accounts and the remittance basis U.K.

Schedule 8A contains provision about the calculation of chargeable gains on disposals of debts to which section 252(1) applies which are not situated in the United Kingdom.]

Textual Amendments

F1 S. 252A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by Finance Act 2010 (c. 13), Sch. 9 para. 1