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Taxation of Chargeable Gains Act 1992 section 25
Non-residents: deemed disposals
Section 25 deals with situations where non-resident persons or companies are treated as having disposed of and reacquired assets at market value when those assets cease to be within the charge to UK capital gains tax, either because the assets move outside the UK or because the person ceases to trade in the UK through a branch or agency (permanent establishment).
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