Statute
Section 16ZB — Taxation of Chargeable Gains Act 1992: Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue
Text of the provision Official document
Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue 16ZB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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