PART 4

Capital gains tax

Other provisions

Disposals of UK residential property by non-residents etc
90
1
In Schedule 4ZZA to TCGA 1992 (relevant high value disposals: gains and losses), in paragraph 2(1), for “paragraph 6” substitute “ paragraph 6A ”.
2
In Schedule 4ZZB to TCGA 1992 (non-resident CGT disposals: gains and losses), in paragraph 17—
a
omit sub-paragraph (2), and
b
in sub-paragraph (3), omit the words from “If” to “applies”.
3
The amendment made by subsection (1) has effect in relation to disposals made on or after 6 April 2015.
4
The amendment made by subsection (2) has effect in relation to disposals made on or after 26 November 2015.