{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-16.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/7/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In Part 2, after Chapter 5 insert—\n“CHAPTER 6\nComputation of gains and losses: non-resident CGT disposals\nGains and losses on non-resident CGT disposals\n57B (1) Schedule 4ZZB makes provision about the computation of—\n(a) NRCGT gains or losses, and\n(b) other gains or losses,\non non-resident CGT disposals.\n(2) For further provision about non-resident CGT disposals and NRCGT gains and losses see sections 14B to 14H and 188D and 188E.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/16",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}