SCHEDULES

SCHEDULE 12Disposals of residential property interests: gains and losses

3

After section 57B insert—

CHAPTER 7Computation of gains and losses: disposals of residential property interests

57CGains 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.