Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 5 U.K. Chargeable gains

Residence, location of assets etc U.K.

34 Location of assets etc U.K.

Schedule 4 (which makes provision in relation to the situation of assets for the purposes of TCGA 1992 and which makes minor amendments in that Act in relation to non-resident companies with United Kingdom permanent establishments) has effect.