Schedule 1A Assets deriving 75% of value from UK land etcF1
- 1Introduction
- 2Whether asset derives at least 75% of its value from UK land
- 3Whether person has substantial indirect interest in UK land
- 4Cell companies and anti-avoidance
Annotations
Textual amendments
- F1
Sch. 1A inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14