# Finance Act 2016, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/11/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.