[Omitted by FA 2019, s. 13 and Sch. 1, para. 19.]

History

Sch. 4ZZB omitted by FA 2019, s. 13 and Sch. 1, para. 19, with effect for the tax year 2019–20 (capital gains tax) and, for corporation tax, for accounting periods beginning on or after 6 April 2019 and in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods). See also the transitional provisions at FA 2019, Sch. 1, para. 121–126.

Former Sch. 4ZZB read as follows:

“SCHEDULE 4ZZB – NON-RESIDENT CGT DISPOSALS: GAINS AND LOSSES

Part 1 – Introduction

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