OT30800 - Capital gains: non residents: contents
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OT30801Introduction
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OT30805Disposal of oil and oil related assets
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OT30813Illustrative Agreements
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OT30818Illustrative agreements and TCGA92\S276
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OT30820Meaning of Exploration or Exploitation Activities
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OT30823Meaning of Exploration or Exploitation Assets
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OT30825Non-dedicated Mobile Assets
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OT30830Exit Charges for Branches
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OT30833Branch exit charges for dedicated mobile assets
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OT30835Special Exit Charges for Non-Mobile Assets held by a UK Branch
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OT30838Exit Charges for Assets situated in UK Continental Shelf and used in Foreign Fields
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OT30840Unquoted Shares
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OT30845Intra-group transfers
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OT30850Double Taxation Agreements
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OT30860Administration and Payment of Tax