Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 7 U.K. Disposals of UK residential property interests by non-residents etc

PART 1 U.K. Amendments of TCGA 1992

10 U.K. In section 13 (attribution of gains to members of non-resident companies), in subsection (1A), for the words from “an ATED-related gain” to the end substitute—

“(a) an ATED-related gain chargeable to capital gains tax by virtue of section 2B (capital gains tax on ATED-related gains), or

(b) an NRCGT gain chargeable to capital gains tax by virtue of section 14D or 188D (capital gains tax on NRCGT gains).”