[Part 1 Introduction]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[SCHEDULE 4AA Re-Basing for Non-Residents in Respect of UK Land etc Held on 5 April 2019]

[Section 36A]

[Part 1 Introduction]

[1

(1)     Part 2, 3 or 4 of this Schedule applies on the first occasion on which a person disposes of an asset that the person held on 5 April 2019 where—

(a)     the disposal is either a direct or indirect disposal of UK land, and

(b)     the disposal is made by a non-resident

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