SCHEDULES

SCHEDULE 11Disposals of non-UK residential property interests

4

In Schedule B1 (disposals of UK residential property interests), in paragraph 1—

a

in sub-paragraph (4) for “6 April 2015” substitute “ the relevant date ”;

b

after that sub-paragraph insert—

4A

In sub-paragraph (4) “the relevant date” means—

a

for the purpose of determining whether a disposal is a non-resident CGT disposal, 6 April 2015;

b

for any other purpose, 31 March 1982.