[1C Non-UK residents: disposing of an “interest in UK land”]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[1C  Non-UK residents: disposing of an “interest in UK land”]

[(1)     For the purposes of section 1A(3)(b) an “interest in UK land” means—

(a)     an estate, interest, right or power in or over land in the United Kingdom, or

(b)     the benefit of an obligation, restriction or condition affecting the value of an estate, interest, right or power in or over land in the United Kingdom,

other than an excluded

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