Taxation of Chargeable Gains Act 1992 section Schedule B1 paragraph 5

Power to modify meaning of "use as a dwelling"

Schedule B1, paragraph 5 grants the Treasury the power to amend, by regulations, the definition of "use as a dwelling" for the purposes of the non-resident capital gains tax rules on UK property.

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.