Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part VII: Other property, businesses, investments etc.
This section applies for the purposes of capital gains tax if section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period.
The period is not a period of residence in the United Kingdom.
The period does not create a change of the individual's residence or domicile.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
