Schedule 4ZZB | Non-resident CGT disposals: gains and losses ^F1

PART 1Introduction

(1)Repealed

PART 2Elections for alternative methods of computation

(2)Repealed

(3)Repealed

PART 3Main computation rules

Disposals to which this Part applies

(4)Repealed

Introduction to paragraphs 6 to 8

(5)Repealed

Assets held at 5 April 2015: default method

(6)Repealed

(7)Repealed

Modified application of paragraphs 5 to 7 where election made for straight-line time apportionment

(8)Repealed

Cases where asset acquired after 5 April 2015 or election made under paragraph 2(1)(b)

(9)Repealed

Interest subsisting under contract for off-plan purchase

(10)Repealed

PART 4Cases involving relevant high value disposals

Overview

(11)Repealed

Disposal involving one or more relevant high value disposals

(12)Repealed

Assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)

(13)Repealed

Asset acquired after 5 April 2015 or election made under paragraph 2(1)(b) (but no rebasing in 2016 required)

(14)Repealed

Certain disposals after 5 April 2016 (computation involving additional rebasing in 2016)

(15)Repealed

Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss

(16)Repealed

(17)Repealed

(18)Repealed

(19)Repealed

Where relevant high value disposal and “other” disposal are comprised in the disposal of land

(20)Repealed

Interest subsisting under contract for off-plan purchase

(21)Repealed

PART 5Special rules for companies

(22)Repealed

Indexation

(23)Repealed

PART 6Miscellaneous provisions

Wasting assets

(24)Repealed

Capital allowances

(25)Repealed

PART 7Interpretation

(26)Repealed