Section 90 | Disposals of UK residential property by non-residents etc

(1)In Schedule 4ZZA to TCGA 1992 (relevant high value disposals: gains and losses), in paragraph 2(1), for “paragraph 6” substitute “ paragraph 6A ”.

(2)In Schedule 4ZZB to TCGA 1992 (non-resident CGT disposals: gains and losses), in paragraph 17—

(a)omit sub-paragraph (2), and

(b)in sub-paragraph (3), omit the words from “If” to “applies”.

(3)The amendment made by subsection (1) has effect in relation to disposals made on or after 6 April 2015.

(4)The amendment made by subsection (2) has effect in relation to disposals made on or after 26 November 2015.