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

12 U.K. In section 16 (computation of losses), in subsection (3), for “or 10B,” substitute “ , 10B, 14D or 188D ”.