SCHEDULES
SCHEDULE 7Disposals of UK residential property interests by non-residents etc
PART 1Amendments of TCGA 1992
16
In Part 2, after Chapter 5 insert—
CHAPTER 6Computation of gains and losses: non-resident CGT disposals
57BGains and losses on non-resident CGT disposals
1
Schedule 4ZZB makes provision about the computation of—
a
NRCGT gains or losses, and
b
other gains or losses,
on non-resident CGT disposals.
2
For further provision about non-resident CGT disposals and NRCGT gains and losses see sections 14B to 14H and 188D and 188E.