Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 12 U.K. Disposals of residential property interests: gains and losses

3 U.K. After section 57B insert—

“CHAPTER 7 U.K. Computation of gains and losses: disposals of residential property interests

57C Gains and losses on disposals of residential property interests

Schedule 4ZZC makes provision about the computation of—

(a) residential property gains or losses, and

(b) other gains or losses,

on disposals of residential property interests which are not non-resident CGT disposals.”