Sch 1 para 4
After section 36 insert— Re-basing for non-residents for UK land etc held on 5 April 2019 Re-basing in relation to direct or indirect disposals of UK land (36A) Schedule 4AA makes provision for the re-basing of assets where— (a) the assets are held on 5 April 2019, (b) there is a disposal after that date, and (c) the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).