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Draft regulations relating to Capital Gains Tax

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These draft regulations remove references to being 'ordinarily resident' from Regulation 15 of the Capital Gains Tax regulations 1967 and remove the requirement that a person must be resident or ordinarily resident or carry on a trade in the United Kingdom in order to be joined as a third party to an appeal or make an application to be joined.

This instrument will be laid in time to come into force from 6 April 2013, so any final comments on this revised draft should be sent by 12 March 2013.

Capital Gains Tax: The Capital Gains Tax (Amendment) Regulations: 2013 (PDF 21K)

Explanatory Memorandum to the Capital Gains Tax (Amendment) Regulations 2013 (PDF 17K)

©HMRC
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