Finance Act 2019 repealed TCGA 1992, s. 57A and Sch. 4ZZA (the provisions relating to ATED-related CGT) with effect from 6 April 2019. This is in consequence of the rules that bring all non-UK residents within the scope of either CGT or corporation tax, as appropriate, in respect of all direct or indirect disposals of UK land (see 592-555ff. for commentary). The commentary below relates to disposals prior to 6 April 2019.
ATED-related CGT was payable by certain chargeable persons (below) in respect of a ‘relevant high value disposal’ (see ¶808-020), where such disposal generated an ‘ATED-related chargeable gain’ (see ¶808-040).