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Link to original content: http://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/2/data.xml
http://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/2Finance Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-04-25Expert Participation2024-04-06 SCHEDULESSCHEDULE 7Disposals of <Acronym Expansion="United Kingdom">UK</Acronym> residential property interests by non-residents <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation> PART 1 Amendments of <Acronym Expansion="Taxation of Chargeable Gains Act">TCGA</Acronym> 19922In section 1 (the charge to tax), in subsection (2A), for the words from “gains are” to the end substitutegains are— aATED-related gains in respect of which the companies are chargeable to capital gains tax under section 2B, orbNRCGT gains in respect of which the companies are chargeable to capital gains tax under section 14D or 188D.