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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- Part VIII
- Section 277
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Changes over time for: Section 277
Version Superseded: 22/07/2004
Alternative versions:
- 06/04/1992- Amendment
- 24/07/2002- Amendment
- 24/07/2002
Point in time - 22/07/2004- Amendment
- 01/04/2010- Amendment
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Taxation of Chargeable Gains Act 1992, Section 277 is up to date with all changes known to be in force on or before 22 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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277 Double taxation relief.U.K.
(1)For the purpose of giving relief from double taxation in relation to capital gains tax and tax on chargeable gains charged under the law of any [F1territory] outside the United Kingdom, in Chapters I and II of Parts XVIII of the Taxes Act, as they apply for the purposes of income tax, for references to income there shall be substituted references to capital gains and for references to income tax there shall be substituted references to capital gains tax meaning, as the context may require, tax charged under the law of the United Kingdom or tax charged under the law of a [F1territory] outside the United Kingdom.
(2)Any arrangements set out in an order made under section 347 of the M1Income Tax Act 1952 before 5th August 1965 (the date of the passing of the M2Finance Act 1965) shall so far as they provide (in whatever terms) for relief from tax chargeable in the United Kingdom on capital gains have effect in relation to capital gains tax.
(3)So far as by virtue of this section capital gains tax charged under the law of a [F2territory] outside the United Kingdom may be brought into account under the said Chapters I and II as applied by this section, that tax, whether relief is given by virtue of this section in respect of it or not, shall not be taken into account for the purposes of those Chapters as they apply apart from this section.
(4)Section 816 of the Taxes Act (disclosure of information for purposes of double taxation) shall apply in relation to capital gains tax as it applies in relation to income tax.
Textual Amendments
F1Word in s. 277(1) substituted (with application in accordance with s. 88(3) of the amending Act) by Finance Act 2002 (c. 23), s. 88(2)(f)
F2Word in s. 277(3) substituted (with application in accordance with s. 88(3) of the amending Act) by Finance Act 2002 (c. 23), s. 88(2)(f)
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