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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- Part V
- Chapter IA
- Section 164K
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Taxation of Chargeable Gains Act 1992, Section 164K is up to date with all changes known to be in force on or before 04 March 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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Valid from 27/07/1993
[F1164K Foreign residents.U.K.
(1)This Chapter shall not apply in relation to any person in respect of his acquisition of any eligible shares in a qualifying company if at the time when he acquires them he is neither resident nor ordinarily resident in the United Kingdom.
(2)This Chapter shall not apply in relation to any person in respect of his acquisition of any eligible shares in a qualifying company if—
(a)though resident or ordinarily resident in the United Kingdom at the time when he acquires them, he is regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom; and
(b)by virtue of the arrangements, he would not be liable in the United Kingdom to tax on a gain arising on a disposal of those shares immediately after their acquisition.]
Textual Amendments
F1Ss. 164A-164N (Pt. V, Ch. 1A) inserted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by 1993 c. 34, s. 87, Sch. 7 Pt. II para.3
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