106 Chapters 1 and 2 apply to capital gains tax separately from other taxes
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

106  Chapters 1 and 2 apply to capital gains tax separately from other taxes

(1)     Subsection (2) applies if foreign gains tax may be brought into account under Chapters 1 and 2 so far as they apply for capital gains tax purposes.

(2)     The

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