Section 14 | Disposals of UK land etc: payments on account of capital gains tax

(1)Schedule 2 makes provision for the purposes of capital gains tax requiring returns, and payments on account of that tax, to be made where there is—

(a)any direct or indirect disposal of UK land which meets the non-residence condition (whether or not a gain accrues), or

(b)any other direct disposal of UK land on which a residential property gain accrues.

(2)Subsection (1) is to be read as if contained in Part 1 of that Schedule.