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Changes over time for: Cross Heading: Capital gains tax: disposals of UK land etc

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Capital gains tax: disposals of UK land etcU.K.

23Returns for disposals of UK land etcU.K.

(1)Schedule 2 to FA 2019 (returns for disposals of UK land etc) is amended as follows.

(2)In paragraph 3(1)(b) (obligation to deliver a return on or before the 30th day following completion), for “30th” substitute “60th”.

(3)In paragraph 7 (calculation of capital gains tax notionally chargeable), after sub-paragraph (3) insert—

(3A)In the case of a disposal to which this Schedule applies as a result of paragraph 1(1)(b) where a proportion of the chargeable gain accruing on the disposal is not a residential property gain, ignore that proportion for the purposes of this paragraph.

(4)The amendments made by this section have effect in relation to disposals which have a completion date on or after 27 October 2021.

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