http://www.legislation.gov.uk/id/ukpga/2015/11

PART 1Income tax, corporation tax and capital gains tax

CHAPTER 4Other provisions

Capital gains tax

37Disposals of UK residential property interests by non-residents etc

Schedule 7 contains provision about capital gains tax on the disposal of UK residential property interests—

(a)

by a person who is not resident in the United Kingdom, or

(b)

by an individual, in the overseas part of a split tax year.