Part 4 Cases involving relevant high value disposalsF1

Repealed

1. Overview
2. Disposal involving one or more relevant high value disposals
3. Assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)
4. Asset acquired after 5 April 2015 or election made under paragraph 2(1)(b) (but no rebasing in 2016 required)
5. Certain disposals after 5 April 2016 (computation involving additional rebasing in 2016)
6. Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss
7. Where relevant high value disposal and “other” disposal are comprised in the disposal of land
8. Interest subsisting under contract for off-plan purchase