Taxation of Chargeable Gains Act 1992 (c. 12)

Part VII U.K. Other property, businesses, investments etc.

[F1 Visiting forces and official agents etc U.K.

Textual Amendments

F1 Ss. 271ZA, 271ZB and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 9

271ZB Official agents of Commonwealth countries or Republic of Ireland etc U.K.

(1) An individual who is entitled to immunity from income tax as a result of section 841 of ITA 2007 (official agents of Commonwealth countries or Republic of Ireland etc) is entitled to the same immunity from capital gains tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964.

(2) The reference here to a member of the staff of a mission is to be read in accordance with the Diplomatic Privileges Act 1964.]