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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE BA1 Disposals of non-UK residential property interests

  • Crossheading Meaning of “disposal of a non-UK residential property interest”
  • Crossheading “Interest in non-UK land”
  • Crossheading Grants of options
  • Crossheading Meaning of “dwelling”
  • Crossheading Interpretation
  1. Taxation of Chargeable Gains Act 1992
  2. Disposals of non-UK residential property interests

Schedule BA1 | Disposals of non-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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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 non-UK residential property interest”

(1)Repealed

“Interest in non-UK land”

(2)Repealed

Grants of options

(3)Repealed

Meaning of “dwelling”

(4)Repealed

Interpretation

(5)Repealed

Notes

  1. F1

    Sch. BA1 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. 11

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