Section 57B: Gains and losses on non-resident CGT disposals

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

Taxation of Chargeable Gains Act 1992
- Section 57A: Gains and losses on relevant high value disposals
- Section 57C: Gains and losses on disposals of residential property interests

Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter 6: Computation of gains and losses: non-resident CGT disposals

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