Taxation of Chargeable Gains Act 1992 section 13A

Section 13(5): interpretation

Section 13A provides guidance on how to interpret the rule in section 13(5) that determines the proportion of a non-resident company's chargeable gains attributable to a UK participator.

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.