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Taxation of Chargeable Gains Act 1992 section 188D
Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group
Section 188D established which person within a non-resident capital gains tax (NRCGT) group was liable to pay capital gains tax on NRCGT gains arising from disposals of UK property by group members. This section has now been repealed.
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