# Finance Act 2019, Paragraph 16A


(1) In this Part of this Schedule “residential property gain” means so much of a chargeable gain accruing to a person on a disposal of residential property as, in accordance with paragraph 16B, is attributable to that property.
(2) The question whether or not a person disposes of residential property is determined in accordance with paragraphs 16C to 16G.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/16A (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-16A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.