Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 1A U.K. Assets deriving 75% of value from UK land etc

Textual Amendments

F1 Sch. 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

PART 2 U.K. Whether asset derives at least 75% of its value from UK land

Meaning of “interest in UK land” U.K.

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