4U.K.In Schedule B1 (disposals of UK residential property interests), in paragraph 1—
(a)in sub-paragraph (4) for “6 April 2015” substitute “ the relevant date ”;
(b)after that sub-paragraph insert—
“(4A)In sub-paragraph (4) “the relevant date” means—
(a)for the purpose of determining whether a disposal is a non-resident CGT disposal, 6 April 2015;
(b)for any other purpose, 31 March 1982.”