Paragraph 6 Amendments of TCGA 1992

Schedule 4AA (re-basing for non-residents in respect of UK land etc held on 5 April 2019) is amended as follows.

Omit paragraphs 5, 10, 11 and 15.

In paragraph 22(3), for “Schedule 1B” substitute “paragraphs 16E to 16H of Schedule 2 to the Finance Act 2019”.