# Finance Act 2015, Paragraph 4


(1) Section 2D (CGT on ATED-related gains: the threshold amount) is amended as follows.
(2) In subsection (2) for “£1 million” substitute “ £500,000 ”.
(3) In subsection (3) for “£1 million” substitute “ £500,000 ”.
(4) In subsection (5) for “ “£1 million”” substitute “ “£500,000” ”.
(5) The amendments made by this paragraph have effect in relation to disposals occurring on or after 6 April 2016.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.