{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-34.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/7/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "In section 288 (interpretation), in subsection (1), at the appropriate places insert—\n““disposal of a UK residential property interest” has the meaning given by Schedule B1;””\n““non-resident CGT disposal” has the meaning given by section 14B;”\n““NRCGT gain” is to be interpreted in accordance with section 57B and Schedule 4ZZB;”\n““NRCGT group” is to be interpreted in accordance with section 188B (read with sections 188F and 188G);”\n““NRCGT loss” is to be interpreted in accordance with section 57B and Schedule 4ZZB;”\n““NRCGT return” has the meaning given by section 12ZB(2) of the Management Act;”.",
  "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/34",
    "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."
}