Version Superseded: 12/02/2019
Point in time view as at 15/09/2016.
Taxation of Chargeable Gains Act 1992, Paragraph 4 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F14(1)This Part of this Schedule applies where a person (“P”) makes a non-resident CGT disposal of (or of a part of) an interest in UK land.U.K.
(2)But this Part of this Schedule does not apply if the disposal is—
(a)a relevant high value disposal, or
(b)a disposal in which a relevant high value disposal is comprised (see paragraph 12(3)).
(3)In this Part of this Schedule “the disposed of interest” means—
(a)the interest in UK land, or
(b)if the disposal is of part of that interest, the part disposed of.]
Textual Amendments
F1Sch. 4ZZB inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 39
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