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 5AAA paragraph 7A
Overseas life insurance companies
Section 7A provides an exemption from the normal rules on disposals by non-UK residents for overseas life insurance companies that meet certain conditions relating to their UK property exposure and the size of their investment in the collective investment vehicle being disposed of.
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.