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Paragraph 4

In Schedule B1 (disposals of UK residential property interests), in paragraph 1—

(a)

in sub-paragraph (4) for “6 April 2015” substitute “ the relevant date ”;

(b)

after that sub-paragraph insert—

(4A)

In sub-paragraph (4) “the relevant date” means—

(a)

for the purpose of determining whether a disposal is a non-resident CGT disposal, 6 April 2015;

(b)

for any other purpose, 31 March 1982.