Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule B1 paragraph 2
"Interest in UK land"
Schedule B1 paragraph 2 defines what constitutes an "interest in UK land" for the purposes of the chargeable gains rules applying to non-residents disposing of UK property interests.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.