| Restriction of charge to individuals |
see CG26150 |
| |
|
| Meaning of terms |
see CG26155 |
| Main conditions for charge to operate Gains whilst resident |
|
| outside UK treated as accruing in tax year of return to UK |
see CG26156 |
| Flow charts - conditions summarised |
see CG26161 |
| Testing to see if Section 10A applies |
see CG26172 |
| Gains of non-resident companies and settlements- attributed gains |
see CG26200 |
| Gains (or losses) excluded from charge |
see CG26230 |
| Exceptions to the exclusion |
see CG26240 |
| Held-over gains |
see CG26250 |
| Trade conducted in UK through branch or agency |
see CG26260 |
| Assessment time limits |
see CG26270 |
| Operation of S10A for Non-UK Domiciled individuals |
See CG26280+ |
| Interaction with Double Taxation Agreements |
see CG26290 |
| Application of ESC D2 to gains in year of departure and year of return |
see CG26300 |
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