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Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 11
Version Superseded: 12/02/2019
Alternative versions:
- 06/04/1992- Amendment
- 06/04/2003- Amendment
- 06/04/2007- Amendment
- 26/05/2015
Point in time - 12/02/2019- Amendment
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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 29 November 2024. 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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[F111Visiting forces and official agentsU.K.
(1)If section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period, the period is not treated for capital gains tax purposes as—
(a)a period of residence in the United Kingdom, or
(b)creating a change of the individual's residence or domicile.
(2)If an individual is entitled to immunity from income tax by virtue of section 841 of ITA 2007 (which provides immunity from income tax for official agents of Commonwealth countries or the Republic of Ireland etc), the individual is 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.
(3)“A member of the staff of a mission” is to be read in accordance with the Diplomatic Privileges Act 1964.]
Textual Amendments
F1S. 11 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 297 (with Sch. 2)
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