# Finance Act 2015, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.