Statute
Section 271ZA — Taxation of Chargeable Gains Act 1992: Visiting forces and staff of designated allied headquarters
Text of the provision Official document
Visiting forces and staff of designated allied headquarters 271ZA 1 This section applies for the purposes of capital gains tax if section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period.
2 The period is not a period of residence in the United Kingdom.
3 The period does not create a change of the individual's residence or domicile.
Official source: legislation.gov.uk
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