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.