[16ZA Losses: non-UK domiciled individuals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[16ZA  Losses: non-UK domiciled individuals]

[[(1)     An individual may make an election under this section in respect of—

(a)     the first tax year in which section 809B of ITA 2007 (claim for remittance basis) applies to the individual, or

(b)     the first tax year in which that section applies to the individual following a period in which the individual has been domiciled in the United Kingdom.

(2)     Where an individual makes an election under this section in respect of

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

179. List of offences triable either way.

  Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2:  (1)     offences at common law of public nuisance3;  (2)     an offence at common law of

LEXISNEXIS

Repudiation

RepudiationThis Practice Note concerns repudiation and sets out what a repudiatory breach of contract means. It explains how a repudiatory breach goes to the core of the contract and the options or remedies available to an innocent party as a result of the other party’s repudiation, which include

LEXISNEXIS

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to continue with the contract, should they document their intention to continue or enter into a new contract?Long-stop dateAs stated in the Drafting Notes to clause: Long-stop date definition, the

LEXISNEXIS

Interim injunctions—the American Cyanamid guidelines

Interim injunctions—the American Cyanamid guidelinesThis Practice Note is concerned with substantive interim injunctions, which are a particular species of injunction granted on a temporary basis ahead of trial. As set out below, there are different considerations depending on whether the interim