Part 1 Returns and payments on account: disposals of UK land etc

1. Disposals to which Schedule applies
2. Obligation to deliver a return to officer of Revenue and Customs
3. Obligation to make a payment on account of capital gains tax
4. Calculation of an amount of capital gains tax notionally chargeable
5. Repayments of amounts previously paid on account of capital gains tax
6. Collective investment vehicles to which Sch.5AAA to TCGA 1992 applies
7. Effect of s.144(2) or 144A(2)(b) of TCGA 1992 when asset sold on exercise of option
8. Making of assumptions, reasonable estimates etc
9. Contents of return
10. Interpretation of “residential property gains”
11. Other interpretation