SCHEDULES
SCHEDULE 7Disposals of UK residential property interests by non-residents etc
PART 1Amendments of TCGA 1992
9
In section 10A (temporary non-residents), as that section has effect where the year of departure (as defined in Part 4 of Schedule 45 to FA 2013) is the tax year 2012-13 or an earlier tax year, in subsection (5) after “section 10” insert “
, 14D
”
.