Section 16ZB: Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue

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

Taxation of Chargeable Gains Act 1992
- Section 16ZA: Losses: non-UK domiciled individuals
- Section 16ZC: Individual who has made election under section 16ZA and to whom remittance basis applies

Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter I: Introductory

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