Finance Act 2016

2U.K.In section 57A(3) (gains and losses on relevant high value disposals: interaction with other provisions)—

(a)the words from “Part 4” to the end become paragraph (a), and

(b)after that paragraph insert or,

(b)Part 3 of Schedule 4ZZC applies (other disposals of residential property interests which are or involve relevant high value disposals).