Taxation of Chargeable Gains Act 1992 section 277

Double taxation relief

Section 277 previously dealt with double taxation relief in relation to chargeable gains, but has been removed from the Act.

• Section 277 originally provided rules for double taxation relief as it applied to chargeable gains.
• The section was omitted in its entirety by the Taxation (International and Other Provisions) Act 2010.
• The relevant provisions on double taxation relief were consolidated into the Taxation (International and Other Provisions) Act 2010, which brought together international tax rules in one place.
• Practitioners should now refer to the Taxation (International and Other Provisions) Act 2010 for the current rules on double taxation relief affecting chargeable gains.