SCHEDULES

[F1 SCHEDULE 4AA U.K.Re-basing for non-residents in respect of UK land etc held on 5 April 2019

Textual Amendments

F1 Sch. 4AA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 17

PART 3 U.K.Direct disposals of Pre-April 2015 assets fully chargeable before 6 April 2019

Election for retrospective basis of calculation U.K.

8 U.K.The person may make an election under this paragraph for the assumption that the asset is sold and reacquired as mentioned in paragraph 7 not to apply.]