Taxation of Chargeable Gains Act 1992 (c. 12)

Part II U.K. General Provisions relating to computation of gains and acquisitions and disposals of assets

Chapter III U.K. Computation of gains: General provisions

[F1 Re-basing for non-residents for UK land etc held on 5 April 2019 U.K.

Textual Amendments

F1 S. 36A and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 4

36A Re-basing in relation to direct or indirect disposals of UK land U.K.

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).]