[2B Territorial scope of charge to corporation tax on chargeable gains]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Territorial scope]

[2B  Territorial scope of charge to corporation tax on chargeable gains]

[(1)     A company which is resident in the United Kingdom in an accounting period is chargeable to corporation tax on chargeable gains accruing to the company in the period on the disposal of assets wherever situated.

(2)     This is subject to Chapter 3A of Part 2 of CTA 2009 (exemption from charge in respect

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