Paragraph 5 F1
Repealed
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Annotations
Textual amendments
- F1
Sch. 4AA para. 5 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. 6(2) (with Sch. 2 Pts. 1, 2)
Notes on Schedule 4AA
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
Notes on Part 2
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
Notes on Calculation of residential property gain if election made under paragraph 4
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