Paragraph 16

In Part 2, after Chapter 5 insert—

“CHAPTER 6

Computation of gains and losses: non-resident CGT disposals

Gains and losses on non-resident CGT disposals

57B

(1)

Schedule 4ZZB makes provision about the computation of—

(a)

NRCGT gains or losses, and

(b)

other gains or losses,

on non-resident CGT disposals.

(2)

For further provision about non-resident CGT disposals and NRCGT gains and losses see sections 14B to 14H and 188D and 188E.”