Schedule 4ZZA | Relevant high value disposals: gains and losses ^F1

Introductory

(1)Repealed

Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election

(2)Repealed

(3)Repealed

(4)Repealed

Election for paragraph 2 to 4 not to apply to a chargeable interest

(5)Repealed

Cases where election made or or none of Cases 1 to 3 apply

(6)Repealed

Special rule for certain disposals to which both this Schedule and Schedule 4ZZB relate

(6A)Repealed

Adjustments of ATED chargeable days

(7)Repealed

Wasting assets

(8)Repealed

Capital allowances

(9)Repealed