[275B Section 275A: supplementary provisions]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[275B  Section 275A: supplementary provisions]

[(1)     For the purposes of section 275A, the situation of an asset is not otherwise determined if, apart from that section, this Act does not make any provision for determining—

(a)     the situation of the asset, or

(b)     whether the situation of the asset is in the United Kingdom.

(2)

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