4After 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).”