[1M Temporary non-residents]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Temporary periods of non-residence]

[1M  Temporary non-residents]

[(1)     If, in the case of the disposal of an asset by an individual who is temporarily non-resident—

(a)     a gain or loss accrues to the individual in the temporary period of non-residence, and

(b)     the asset is not excluded from this subsection by section 1N (certain assets acquired in that period),

the gain or loss is treated instead as accruing to the individual in the period of return.

(2)     If—

(a)

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