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 14E
Further provision about use of NRCGT losses
Section 14E provides additional rules governing how non-resident capital gains tax (NRCGT) losses may be used, including restrictions on their availability and the circumstances in which they can be set against other gains.
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.