Statute
Section 809T — Finance Act 2008: Foreign chargeable gains accruing on disposal made other than for full consideration
Text of the provision Official document
Foreign chargeable gains accruing on disposal made other than for full consideration 809T 1 This section applies if—
a foreign chargeable gains accrue to an individual on the disposal of an asset, and b the individual does not receive consideration for the disposal of an amount equal to the market value of the asset.
2 For the purposes of this Chapter treat the asset as deriving from the chargeable gains.
Official source: legislation.gov.uk
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