Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule BA1 paragraph 4
Meaning of "dwelling"
Paragraph 4 of Schedule BA1 defines what constitutes a "dwelling" for the purposes of the non-resident capital gains tax rules on disposals of UK property interests.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.