# Finance Act 2019, Paragraph 4


(1) If—
(a) a person makes a disposal to which this Schedule applies as a result of paragraph 1(1)(b), and
(b) the person would not be liable under paragraph 6 to pay an amount on account of the person's liability to capital gains tax for the tax year concerned,
the person is not required to make or deliver a return under this Schedule in respect of the disposal.
(2) In determining whether sub-paragraph (1)(b) applies, it is to be assumed that the person is required to make a return under this Schedule in respect of the disposal.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.