Paragraph 34

In section 288 (interpretation), in subsection (1), at the appropriate places insert—

““disposal of a UK residential property interest” has the meaning given by Schedule B1;””

““non-resident CGT disposal” has the meaning given by section 14B;”

““NRCGT gain” is to be interpreted in accordance with section 57B and Schedule 4ZZB;”

““NRCGT group” is to be interpreted in accordance with section 188B (read with sections 188F and 188G);”

““NRCGT loss” is to be interpreted in accordance with section 57B and Schedule 4ZZB;”

““NRCGT return” has the meaning given by section 12ZB(2) of the Management Act;”.