Chapter I – Introductory

Contents

Section 15 – Computation of gains Section commentary
Section 16 – Computation of losses Section commentary
Section 16ZA – Losses: non-UK domiciled individuals Section commentary
Section 16ZB – Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue Section commentary
Section 16ZC – Individual who has made election under section 16ZA and to whom remittance basis applies Section commentary
Section 16ZD – Section 16ZC: supplementary Section commentary
Section 16A – Restrictions on allowable losses Section commentary
Section 17 – Disposals and acquisitions treated as made at market value Section commentary
Section 18 – Transactions between connected persons Section commentary
Section 19 – Deemed consideration in certain cases where assets disposed of in a series of transactions Section commentary
Section 20 – Original market value and aggregate market value for purposes of section 19 Section commentary

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