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Taxation of Chargeable Gains Act 1992

[F11[F2(1)]This Schedule applies for the purposes of determining in relation to a relevant high value disposal made by a person (“P”)—U.K.

(a)whether a gain or loss which is ATED-related accrues to P on the disposal, and

(b)whether a gain or loss which is not ATED-related accrues to P on the disposal.

[F3(2)See also Part 4 of Schedule 4ZZB, which—

(a)makes provision about non-resident CGT disposals which are, or involve, relevant high value disposals, and

(b)includes provision about the computation of gains or losses on such disposals which are neither NRCGT gains or losses (as defined in section 57B and Schedule 4ZZB) nor ATED-related.]]

Textual Amendments

F1Sch. 4ZZA inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 16

F2Sch. 4ZZA para. 1 renumbered as Sch. 4ZZA para. 1(1) (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 38(2)

F3Sch. 4ZZA para. 1(2) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 38(3)