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 section Sch 4ZZA para 8
Wasting assets
Schedule 4ZZA paragraph 8 deals with how the capital gains tax rules on wasting assets apply when a person holds an asset as a non-resident and later becomes UK resident.
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.