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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE B1 Disposals of UK residential property interests

  • Crossheading Meaning of “disposal of a UK residential property interest”
  • Crossheading “Interest in UK land”
  • Crossheading Grants of options
  • Crossheading Meaning of “dwelling”
  • Crossheading Power to modify meaning of “use as a dwelling”
  • Crossheading Damage to a dwelling
  • Crossheading Demolition of a building
  • Crossheading Disposal of a building that has undergone works
  • Crossheading Retrospective planning permission or development consent
  • Crossheading Interpretation
  1. Taxation of Chargeable Gains Act 1992
  2. Disposals of UK residential property interests

Schedule B1 | Disposals of UK residential property interests F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Meaning of “disposal of a UK residential property interest”

(1)Repealed

“Interest in UK land”

(2)Repealed

Grants of options

(3)Repealed

Meaning of “dwelling”

(4)Repealed

Power to modify meaning of “use as a dwelling”

(5)Repealed

Damage to a dwelling

(6)Repealed

Demolition of a building

(7)Repealed

Disposal of a building that has undergone works

(8)Repealed

Retrospective planning permission or development consent

(9)Repealed

Interpretation

(10)Repealed

Notes

  1. F1

    Sch. B1 omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 10

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