F1Part 1Capital gains tax and corporation tax on chargeable gains
Annotations:
Amendments (Textual)
F1Residence etc.
F19 Residence, including temporary residence.
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F110 Non-resident with United Kingdom branch or agency.
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F110ATemporary non-residents.
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F110AASection 10A: supplementary
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F110BNon-resident company with United Kingdom permanent establishment
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F111Visiting forces and official agents
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F112Non-UK domiciled individuals to whom remittance basis applies
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F113 Attribution of gains to members of non-resident companies.
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F113ASection 13(5): interpretation
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F114 Non-resident groups of companies.
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F114ASection 13: non-UK domiciled individuals
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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