TCGA 1992
37In section 87B (section 87: remittance basis), for subsection (2) substitute—
“(2)The chargeable gains are chargeable gains accruing on the disposal of an asset situated outside the United Kingdom.”
37In section 87B (section 87: remittance basis), for subsection (2) substitute—
“(2)The chargeable gains are chargeable gains accruing on the disposal of an asset situated outside the United Kingdom.”