Part 1

Capital gains tax and corporation tax on chargeable gains

Residence etc.

Attribution of gains to members of non-resident companies.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2