Disposal of a UK residential property interest, meaning
Balancing gains and losses, computation of
Generally
Regular high value disposal (without election)
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 3, para. 18
Relevant high value disposal (with election)
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 3, para. 17
Generally
Legislation/Regulatory –
TCGA92 s. 14C
Interpretation
Introduction
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 1, para. 1
Off-plan purchase, interest subsisting under contract for
Part application
Relevant high value disposals are comprised in the disposal of land
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 3, para. 19
Residential property gains and losses, computation of
Generally
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 2, para. 4
Regular high value disposal (with election)
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 3, para. 10
RPI disposal
Legislation/Regulatory –
TCGA92 Sch. 4ZZC, Pt. 3, para. 9