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HMRC internal manual

Capital Gains Manual

Non-resident companies: layout of guidance

The guidance on the operation of Section 13 is laid out as follows

  • the basic conditions for Section 13 to apply (see CG57220-CG57221)
  • the attribution of gains to participators (see CG57260+)
  • the treatment of losses (see CG57295)
  • exemptions, tax adjustments and reliefs (see CG57301+).