SCHEDULES

F1SCHEDULE 4ZZCDisposals of residential property interests: gains and losses

Section 57C

Annotations:
Amendments (Textual)
F1

Sch. 4ZZC omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 20

F1PART 1Introduction and interpretation

F1Introduction

F11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Interpretation

F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1PART 2RPI disposals not involving relevant high value disposals

F1Application of Part

F13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of residential property gains and losses

F14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of balancing gains and loses

F15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Interest subsisting under contract for off-plan purchase

F16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1PART 3RPI disposals involving relevant high value disposals

F1Application of Part

F17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Interpretation of Part

F18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of residential property gains or losses on the RPI disposal

F19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of residential property gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

F110

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of residential property gains and losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)

F111

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F112

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F113

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F114

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F115

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of balancing gains or losses on the RPI disposal

F116

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of balancing gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

F117

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)

F118

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Relevant high value disposal and “other” disposal are comprised in the disposal of land

F119

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Interest subsisting under contract for off-plan purchase

F120

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .