Taxation of Chargeable Gains Act 1992

[F1Meaning of “interest in UK land”U.K.

Textual Amendments

F1Sch. 1A inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14

7U.K.For the purposes of this Part of this Schedule “interest in UK land” has the meaning given by section 1C.]