http://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/1/enactedFinance Act 2015enKing's Printer of Acts of Parliament2018-03-02SCHEDULESSCHEDULE 7Disposals of UK residential property interests by non-residents etcPART 1Amendments of TCGA 19921TCGA 1992 is amended in accordance with paragraphs 2 to 40.