Part 3 Direct disposals of Pre-April 2015 assets fully chargeable before 6 April 2019F1
- Introduction
- Re-basing to 5 April 2015
- Election for retrospective basis of calculation
- Election for straight-line time apportionment
- Calculation of residential property gain if election made under paragraph 8 or 9
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