Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 7 U.K. Disposals of UK residential property interests by non-residents etc

PART 1 U.K. Amendments of TCGA 1992

32 U.K. In section 261 (section 260 relief: gifts to non-residents), in subsection (1), for “Section 260(3)” substitute “ Subject to section 261ZA, section 260(3) ”.