Schedule 4ZZA Relevant high value disposals: gains and lossesF1
United Kingdom Repealed
- Introductory
- Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election
- Election for paragraph 2 to 4 not to apply to a chargeable interest
- Cases where election made or or none of Cases 1 to 3 apply
- Special rule for certain disposals to which both this Schedule and Schedule 4ZZB relate
- Adjustments of ATED chargeable days
- Wasting assets
- Capital allowances
Annotations
Textual amendments
- F1
Sch. 4ZZA omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 18