32 Non-UK resident vulnerable persons: amount of relief
Finance Act 2005 (2005 c 7) | Legislation

32  Non-UK resident vulnerable persons: amount of relief

(1)     Special capital gains tax treatment applies for the tax year in accordance with this section if the vulnerable person is non-UK resident [for] the tax year.

(2)     The trustees' liability to capital gains tax for the tax year is to be reduced by an amount equal to—

TQTG ­ VQTG

·É³ó±ð°ù±ð—

TQTG is the amount of

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