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.