# Finance Act 2022, Section 23: Returns for disposals of UK land etc

Extent: E+W+S+N.I.

(1) Schedule 2 to FA 2019 (returns for disposals of UK land etc) is amended as follows.
(2) In paragraph 3(1)(b) (obligation to deliver a return on or before the 30th day following completion), for “30th” substitute “60th”.
(3) In paragraph 7 (calculation of capital gains tax notionally chargeable), after sub-paragraph (3) insert—
“(3A) In the case of a disposal to which this Schedule applies as a result of paragraph 1(1)(b) where a proportion of the chargeable gain accruing on the disposal is not a residential property gain, ignore that proportion for the purposes of this paragraph.”
(4) The amendments made by this section have effect in relation to disposals which have a completion date on or after 27 October 2021.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.