# Taxation of Chargeable Gains Act 1992, Section 36A: Re-basing in relation to direct or indirect disposals of UK land


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).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/36A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-36A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.