# Finance Act 2019, Paragraph 4


After section 36 insert—
“Re-basing for non-residents for UK land etc held on 5 April 2019
Re-basing in relation to direct or indirect disposals of UK land
36A Schedule 4AA makes provision for the re-basing of assets where—
(a) the assets are held on 5 April 2019,
(b) there is a disposal after that date, and
(c) the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.