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 1 paragraph 5
Definitions
Schedule 1 paragraph 5 provides the key definitions used throughout the schedule, covering what constitutes a foreign asset, when the remittance basis applies, and how remittances to the United Kingdom are determined.
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.