Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 11 U.K. Disposals of non-UK residential property interests

4 U.K. 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.”