Overview
1243.This new Part of TCGA provides, in Chapter 1, for determining who is a UK representative of a non‑UK resident for the purposes of capital gains tax and, in Chapter 2, for the obligations and liabilities of such a UK representative.
1243.This new Part of TCGA provides, in Chapter 1, for determining who is a UK representative of a non‑UK resident for the purposes of capital gains tax and, in Chapter 2, for the obligations and liabilities of such a UK representative.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: