Commentary on Sections Overview Overview Section 106: Chapters 1 and 2 apply to capital gains tax separately from other taxes
234.This section ensures that, to the extent that DTR is available for foreign capital gains tax against United Kingdom capital gains tax under Chapters 1 and 2, DTR is not available for it against United Kingdom income tax or United Kingdom corporation tax. It is based on section 277(1) and (3) of TCGA.