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Schedule 4AA Re-basing for non-residents in respect of UK land etc held on 5 April 2019F1

  1. 1Introduction
  2. 2Indirect disposals and direct disposals not chargeable before 6 April 2019
  3. 3Direct disposals of Pre-April 2015 assets fully chargeable before 6 April 2019
  4. 4Direct disposals of assets partly chargeable before 6 April 2019
  5. 5Miscellaneous

Annotations

Textual amendments

F1

Sch. 4AA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 17