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 section 25ZA
Postponing gain or loss under section 25(3): interests in UK land
Section 25ZA allows gains or losses arising on a deemed disposal of UK land interests (under the non-resident deemed disposal rules) to be postponed until the land is actually sold.
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.