Section 11: Visiting forces and official agents

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 10B: Non-resident company with United Kingdom permanent establishment
- Section 12: Non-UK domiciled individuals to whom remittance basis applies

Part 1: Capital gains tax and corporation tax on chargeable gains

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.