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 261ZA
Gifts of direct or indirect interests in UK land to non-residents
Section 261ZA deals with the capital gains tax treatment when a UK resident makes a gift of a direct or indirect interest in UK land to a person who is not resident in the United Kingdom, ensuring that hold-over relief remains available but the deferred gain is ultimately taxed when the non-resident recipient later disposes of the asset.
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.