Capital gains tax

Deduction of tax at source, exceptions

Diplomatic immunity

Exemption

Exemption from tax

Designation by Treasury order

Generally

Exemption/relief

Exports

Generally

Imported goods

Exemptions

Headquarters agreements

Immunity from taxation

Imported goods, absolute exemption

Outline

Overseas pension schemes

Personal reliefs for goods permanently imported from third countries

Recognised overseas pension schemes

Stamp duty reserve tax

Supplies to those in other EU countries, concessionary relief

Supplies to those other member states, zero-rating