SCHEDULES
F1SCHEDULE 4ZZCDisposals of residential property interests: gains and losses
F1PART 1Introduction and interpretation
F1Introduction
F11
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F1Interpretation
F12
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F1PART 2RPI disposals not involving relevant high value disposals
F1Application of Part
F13
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F1Computation of residential property gains and losses
F14
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F1Computation of balancing gains and loses
F15
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F1Interest subsisting under contract for off-plan purchase
F16
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F1PART 3RPI disposals involving relevant high value disposals
F1Application of Part
F17
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F1Interpretation of Part
F18
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F1Computation of residential property gains or losses on the RPI disposal
F19
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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
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F1Computation of residential property gains and losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
F111
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F112
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F113
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F114
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F115
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F1Computation of balancing gains or losses on the RPI disposal
F116
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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
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F1Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
F118
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F1Relevant high value disposal and “other” disposal are comprised in the disposal of land
F119
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F1Interest subsisting under contract for off-plan purchase
F120
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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