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Schedule 1B Residential property gainsF1

Repealed

  1. Meaning of “residential property gain”
  2. Attribution of gain to residential property
  3. Disposing of residential property
  4. Interest in land
  5. Dwelling: basic meaning
  6. Building temporarily unsuitable for use as a dwelling
  7. Disposal of a building that has undergone works
  8. Other definitions
  9. Power to modify meaning of “use as a dwelling”
  10. Regulations

Annotations

Textual amendments

F1

Sch. 1B omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 7(3), Sch. 1 para. 5 (with Sch. 2 Pts. 1, 2)