xmlns:atom="http://www.w3.org/2005/Atom"
4After section 36 insert—
Schedule 4AA makes provision for the re-basing of assets where—
(a)the assets are held on 5 April 2019,
(b)there is a disposal after that date, and
(c)the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).”