# Finance Act 2015, Section 37: Disposals of UK residential property interests by non-residents etc


Schedule 7 contains provision about capital gains tax on the disposal of UK residential property interests—
(a) by a person who is not resident in the United Kingdom, or
(b) by an individual, in the overseas part of a split tax year.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/37 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.