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Capital gains tax: regulations

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The Capital Gains Tax (Amendment) Regulations, SI 2013/557, amend regulation 15 of the Capital Gains Tax Regulations 1967 (SI 1967/149) to remove a reference to being ‘ordinarily resident’ in the UK. They also remove the requirement that a person must be resident in the UK (or carrying on a trade here) to be joined as a third party to an appeal, or to apply to a tribunal for determination of an asset’s market value.