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Schedule B1 Disposals of UK residential property interestsF1

United Kingdom Repealed

  1. Meaning of “disposal of a UK residential property interest”
  2. “Interest in UK land”
  3. Grants of options
  4. Meaning of “dwelling”
  5. Power to modify meaning of “use as a dwelling”
  6. Damage to a dwelling
  7. Demolition of a building
  8. Disposal of a building that has undergone works
  9. Retrospective planning permission or development consent
  10. Interpretation

Annotations

Textual amendments

F1

Sch. B1 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. 10