Related Commentary  Related HMRC Manuals


In the heading, the words “where temporarily non-resident” substituted for the words “in section 10A cases” by FA 2019, s. 13 and Sch. 1, para. 34(9), with effect for the tax year 2019–20 (capital gains tax) and, for corporation tax, for accounting periods beginning on or after 6 April 2019 and in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods). See also the transitional provisions at FA 2019, Sch. 1, para. 121–126.

86A(1)  Subsection (3) applies if–

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