SCHEDULES

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

PART 2 Other amendments

44 (1) Section 28A (completion of enquiry into personal or trustee return) is amended as follows.

(2) In subsection (1), after “9A(1)” insert “or 12ZM”.

(3) In the heading, after “return” insert “or NRCGT return”.