{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-72",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-72.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/1/paragraph/72",
  "kind": "paragraph",
  "number": "72",
  "heading": null,
  "text": "In section 222A (determination of main residence: non-resident CGT disposals), in subsection (1), for paragraph (b) substitute—\n“(b) the disposal is—\n(i) a disposal on which a residential property gain (as defined by Schedule 1B) accrues which is chargeable to capital gains tax because of section 1A(3)(b), or\n(ii) a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/72",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}