# Finance Act 2016, Section 90: Disposals of UK residential property by non-residents etc


(1) In Schedule 4ZZA to TCGA 1992 (relevant high value disposals: gains and losses), in paragraph 2(1), for “paragraph 6” substitute “ paragraph 6A ”.
(2) In Schedule 4ZZB to TCGA 1992 (non-resident CGT disposals: gains and losses), in paragraph 17—
(a) omit sub-paragraph (2), and
(b) in sub-paragraph (3), omit the words from “If” to “applies”.
(3) The amendment made by subsection (1) has effect in relation to disposals made on or after 6 April 2015.
(4) The amendment made by subsection (2) has effect in relation to disposals made on or after 26 November 2015.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/90 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.