[1N Section 1M(1): assets acquired in temporary period of non-residence]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[1N  Section 1M(1): assets acquired in temporary period of non-residence]

[(1)     An asset is excluded from section 1M(1) if—

(a)     it was acquired by the individual in the temporary period of non-residence,

(b)     the acquisition was otherwise than by means of a disqualifying no gain/no loss disposal,

(c)     there is no reduction in the consideration for the acquisition

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