Schedule 4ZZC | Disposals of residential property interests: gains and losses ^F1

PART 1Introduction and interpretation

Introduction

(1)Repealed

Interpretation

(2)Repealed

PART 2RPI disposals not involving relevant high value disposals

Application of Part

(3)Repealed

Computation of residential property gains and losses

(4)Repealed

Computation of balancing gains and loses

(5)Repealed

Interest subsisting under contract for off-plan purchase

(6)Repealed

PART 3RPI disposals involving relevant high value disposals

Application of Part

(7)Repealed

Interpretation of Part

(8)Repealed

Computation of residential property gains or losses on the RPI disposal

(9)Repealed

Computation of residential property gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

(10)Repealed

Computation of residential property gains and losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)

(11)Repealed

(12)Repealed

(13)Repealed

(14)Repealed

(15)Repealed

Computation of balancing gains or losses on the RPI disposal

(16)Repealed

Computation of balancing gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)

(17)Repealed

Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)

(18)Repealed

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

(19)Repealed

Interest subsisting under contract for off-plan purchase

(20)Repealed