{
  "url": "https://openlegislation.uk/finance-act-2016/section-90",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-90.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/90",
  "kind": "section",
  "number": "90",
  "heading": "Disposals of UK residential property by non-residents etc",
  "text": "(1) In Schedule 4ZZA to TCGA 1992 (relevant high value disposals: gains and losses), in paragraph 2(1), for “paragraph 6” substitute “ paragraph 6A ”.\n(2) In Schedule 4ZZB to TCGA 1992 (non-resident CGT disposals: gains and losses), in paragraph 17—\n(a) omit sub-paragraph (2), and\n(b) in sub-paragraph (3), omit the words from “If” to “applies”.\n(3) The amendment made by subsection (1) has effect in relation to disposals made on or after 6 April 2015.\n(4) The amendment made by subsection (2) has effect in relation to disposals made on or after 26 November 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/90",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}