SCHEDULES

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

PART 2Other amendments

48

In section 34 (ordinary time limit of 4 years), after subsection (1) insert—

1A

In subsection (1) the reference to an assessment to capital gains tax includes a determination under section 29A (non-resident CGT disposals: determination of amount which should have been assessed).