[3E Temporary non-residents]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[3E  Temporary non-residents]

[(1)     This section applies if—

(a)     an individual is temporarily non-resident, and

(b)     a gain or loss accrues to a company in a tax year falling wholly or partly in the temporary period of non-residence.

(2)     So much of the gain as would, as a result of section 3, have been treated as accruing to the individual in the tax year if the residence assumption were made is to be treated as accruing to the individual

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