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Schedule D1 Relief for new residents on foreign gainsF1

  1. 1Claim for relief for qualifying new residents
  2. 2Relief for qualifying foreign gains
  3. 3Relief in respect of deemed gains under section 86
  4. 4Relief in respect of deemed gains under sections 87 and 89(2) and Schedule 4C
  5. 5Other effects of claim
  6. 6Interpretation of Schedule

Annotations

Textual amendments

F1

Sch. D1 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 39(2)(11)