xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
F1S. 36A and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 4
Schedule 4AA makes provision for the re-basing of assets where—
(a)the assets are held on 5 April 2019,
(b)there is a disposal after that date, and
(c)the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).]