# Finance Act 2025, Paragraph 6: Amendments of TCGA 1992

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

(1) Schedule 4AA (re-basing for non-residents in respect of UK land etc held on 5 April 2019) is amended as follows.
(2) Omit paragraphs 5, 10, 11 and 15.
(3) In paragraph 22(3), for “Schedule 1B” substitute “paragraphs 16E to 16H of Schedule 2 to the Finance Act 2019”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.