Paragraph 3

After section 57B insert—

CHAPTER 7

Computation of gains and losses: disposals of residential property interests

Gains and losses on disposals of residential property interests

57C

Schedule 4ZZC makes provision about the computation of—

(a)

residential property gains or losses, and

(b)

other gains or losses,

on disposals of residential property interests which are not non-resident CGT disposals.