Section 36A Re-basing in relation to direct or indirect disposals of UK landF1
Schedule 4AA makes provision for the re-basing of assets where—
(a)
the assets are held on 5 April 2019,
(b)
there is a disposal after that date, and
(c)
the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).
Annotations
Textual amendments
- F1
S. 36A and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 4