SCHEDULES

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

PART 2 U.K. Other amendments

52 (1) Section 59B (payment of income tax and capital gains tax) is amended as follows. U.K.

(2) In subsection (1)(b), after “59A” insert “ or 59AA ”.

(3) After subsection (2) insert—

“(2A) The reference in subsection (1)(b) to payments on account under section 59AA does not include any amounts already repaid under section 59AA(5).”