SCHEDULES
SCHEDULE 2Returns for disposals of UK land etc
PART 1Returns and payments on account: disposals of UK land etc
2Disposals to which Schedule applies
1
A disposal is a “direct or indirect disposal of UK land which meets the non-residence condition” if it is—
a
b
c
a disposal of an asset on which a gain does not accrue but which, had a gain accrued, would fall to be dealt with as mentioned in either of the preceding paragraphs of this sub-paragraph.
2
A disposal is “any other direct disposal of UK land on which a residential property gain accrues” if the disposal is a disposal on which a residential property gain accrues where—
a
the land in question is in the United Kingdom, and
and the disposal does not fall within sub-paragraph (1).
3
This paragraph applies for the purposes of this Part of this Schedule.