[1A Territorial scope]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Territorial scope of charge]

[1A  Territorial scope]

[(1)     A person who is UK resident for a tax year is chargeable to capital gains tax on chargeable gains accruing to the person in the tax year on the disposal of assets wherever situated.

(2)     In the case of individuals who are UK resident for a tax year, see also—

[(za)     Schedule D1 (relief for new residents on foreign gains),]

(a)     Schedule 1 (foreign gains accruing to individuals to whom the remittance basis [applied]),

(b)

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