There are currently no known outstanding effects for the Finance Act 2015, Paragraph 48.
48U.K.In section 34 (ordinary time limit of 4 years), after subsection (1) insert—
“(1A)In subsection (1) the reference to an assessment to capital gains tax includes a determination under section 29A (non-resident CGT disposals: determination of amount which should have been assessed).”
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