{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-3.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/12/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After section 57B insert—\n“CHAPTER 7\nComputation of gains and losses: disposals of residential property interests\nGains and losses on disposals of residential property interests\n57C Schedule 4ZZC makes provision about the computation of—\n(a) residential property gains or losses, and\n(b) other gains or losses,\non disposals of residential property interests which are not non-resident CGT disposals.”",
  "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/12/paragraph/3",
    "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."
}