SCHEDULES

[F1 SCHEDULE 3ZAA U.K.CGT exit charge payment plans

Textual Amendments

F1 Sch. 3ZAA inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 7 para. 2

Supplementary U.K.

9 U.K.If, for the purposes of any double taxation arrangements, a person is treated at any time as resident in a territory other than an EEA state, the person is also to be treated as resident there at that time for the purposes of this Schedule.]