# Finance Act 2015, Paragraph 15


In section 57A (gains and losses on relevant high value disposals), after subsection (2) insert—
“(3) Subsection (2) does not apply where Part 4 of Schedule 4ZZB applies (non-resident CGT disposals which are or involve relevant high value disposals).”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.