Part 2 – Indirect disposals and direct disposals not chargeable before 6 April 2019

Contents

2. Introduction [TCGA 1992 Sch 4AA para 2] Section commentary
3. Re-basing to 5 April 2019 [TCGA 1992 Sch 4AA para 3] Section commentary
4. Election for retrospective basis of calculation [TCGA 1992 Sch 4AA para 4] Section commentary
5. Calculation of residential property gain if election made under paragraph 4 [TCGA 1992 Sch 4AA para 5] Section commentary

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