Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 4ZZB U.K. Non-resident CGT disposals: gains and losses

Textual Amendments

F1 Sch. 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

PART 7 U.K. Interpretation

26 U.K. In this Schedule—

• “chargeable interest” has the same meaning as in Part 3 of the Finance Act 2013 (annual tax on enveloped dwellings) (see section 107 of that Act);

• “dwelling” has the meaning given by paragraph 4 of Schedule B1;

• “subject matter”, in relation to an interest in UK land (or a chargeable interest) means the land to which the interest relates.]