PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 4 U.K. Other provisions

Capital gains tax U.K.

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

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.