Schedule D1 Relief for new residents on foreign gainsF1
- 1Claim for relief for qualifying new residents
- 2Relief for qualifying foreign gains
- 3Relief in respect of deemed gains under section 86
- 4Relief in respect of deemed gains under sections 87 and 89(2) and Schedule 4C
- 5Other effects of claim
- 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)