Statute
Section 59 — Finance Act 2014: Remittance basis and split year treatment
Text of the provision Official document
Remittance basis and split year treatment 59 1 Section 12 of TCGA 1992 (non-UK domiciled individuals to whom remittance basis applies) is amended as follows.
2 After subsection (1) insert— 1A But it does not apply to foreign chargeable gains accruing to an individual in the overseas part of a split year as respects that individual, regardless of the part of the year (the overseas part or the UK part) in which the foreign chargeable gains are remitted.
3 The amendment made by this section has effect in relation to gains accruing on or after 6 April 2013.
Official source: legislation.gov.uk
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