Section 36A | Re-basing in relation to direct or indirect disposals of UK land

Schedule 4AA makes provision for the re-basing of assets where—^F1

(a)the assets are held on 5 April 2019,^F1

(b)there is a disposal after that date, and^F1

(c)the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).^F1