{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-4.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/11/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In Schedule B1 (disposals of UK residential property interests), in paragraph 1—\n(a) in sub-paragraph (4) for “6 April 2015” substitute “ the relevant date ”;\n(b) after that sub-paragraph insert—\n“(4A) In sub-paragraph (4) “the relevant date” means—\n(a) for the purpose of determining whether a disposal is a non-resident CGT disposal, 6 April 2015;\n(b) for any other purpose, 31 March 1982.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/11/paragraph/4",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}