PART 1Direct taxes
Chargeable gains: interests in UK land etc
14Disposals of UK land etc: payments on account of capital gains tax
1
Schedule 2 makes provision for the purposes of capital gains tax requiring returns, and payments on account of that tax, to be made where there is—
a
any direct or indirect disposal of UK land which meets the non-residence condition (whether or not a gain accrues), or
b
any other direct disposal of UK land on which a residential property gain accrues.
2
Subsection (1) is to be read as if contained in Part 1 of that Schedule.