SCHEDULES

SCHEDULE 7 U.K.Disposals of UK residential property interests by non-residents etc

PART 1 U.K.Amendments of TCGA 1992

16 U.K.In Part 2, after Chapter 5 insert—

“CHAPTER 6 U.K.Computation of gains and losses: non-resident CGT disposals

57B Gains 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.”