Statute
Section 188D — Taxation of Chargeable Gains Act 1992: Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group
Text of the provision Official document
Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group 188D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →