Related Commentary  Related HMRC Manuals

279(1)  Subsection (2) below applies where–

(a)chargeable gains accrue from the disposal of assets situated outside the United Kingdom, and

(b)the person charged or chargeable makes a claim, and

(c)the conditions set out in subsection (3) below are, so far as applicable, satisfied as respects those gains (“the qualifying gains”);

and subsection (2)(b) also applies where a claim has been made under section 13 of the 1979 Act.

279(2)  For the purposes of capital gains tax–

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