SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 1Extending cases in which non-residents are charged to tax etc
4
After section 36 insert—
Re-basing for non-residents for UK land etc held on 5 April 2019
36ARe-basing in relation to direct or indirect disposals of UK land
Schedule 4AA makes provision for the re-basing of assets where—
a
the assets are held on 5 April 2019,
b
there is a disposal after that date, and
c
the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).