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Taxation of Chargeable Gains Act 1992 section 3A
Gains connected to avoidance or foreign activities etc.
Section 3A defines when a gain made by a non-UK resident close company is "connected to avoidance", "connected to a foreign trade", or "connected to other economically significant foreign activities", for the purposes of determining whether the gain may be attributed to UK resident participators under section 3.
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