A gain is potentially within ICTA88/S776 if it does not fall to
be included in any computation of income for the purposes of the
Taxes Acts (ICTA88/S777 (13)).
United Kingdom capital gains fall within this definition, see
Page v Lowther [1983] 57TC199, as well as any gains or profits
realised by non-residents, see Sugarwhite v Budd [1988]
60TC679.
