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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- Part VIII
- Section 275C
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Changes over time for: Section 275C
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- 20/07/2005- Amendment
- 15/09/2016
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Taxation of Chargeable Gains Act 1992, Section 275C 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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[F1275CLocation of assets: interests of co-ownersU.K.
(1)This section applies for determining for the purposes of this Act—
(a)the situation of an interest (see subsection (4)) in an asset, or
(b)whether the situation of an interest in an asset is in the United Kingdom.
(2)The situation of the interest in the asset shall be taken to be the same as the situation of the asset, as determined in accordance with subsection (3) below.
(3)The situation of the asset for the purposes of subsection (2) above shall be determined on the assumption that the asset is wholly-owned by the person holding the interest in the asset.
(4)In this section “interest”, in relation to an asset, means an interest as a co-owner of the asset (whether the asset is owned jointly or in common and whether or not the interests of the co-owners are equal).]
Textual Amendments
F1S. 275C inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 4 para. 6
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