[3D Non-UK domiciled individuals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Non-UK domiciled individuals and temporary non-residents]

[3D  Non-UK domiciled individuals]

[(1)     This section applies if, as a result of section 3, an amount in respect of a gain accruing to a company in a tax year is apportioned to an individual who is not domiciled in the United Kingdom in that year.

(2)     The apportioned amount is

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