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 1N
Section 1M(1): assets acquired in temporary period of non-residence
Section 1N sets out the circumstances in which an asset acquired during a temporary period of non-residence is excluded from the charge on gains that would otherwise arise under the temporary non-residence rules in section 1M(1).
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.