Taxation of Chargeable Gains Act 1992 section 1O

Definitions used in Chapter

Section 1O provides a definition of "UK resident" for the purposes of the capital gains tax chapter.

• The term "UK resident" is a defined term used throughout the capital gains tax chapter of the Act
• The definition is not contained in this section itself but is found by reference to section 1A(4)
• Section 1A(4) sets out what it means for a person to be, or not to be, UK resident for capital gains tax purposes
• This definition section was introduced by the Finance Act 2019 as part of the restructuring of the capital gains tax provisions