CG73616 - Dwellings subject to ATED: disposals chargeable under TCGA92/S2B
As set out at CG73611, section 2B imposes a charge to capital gains tax on gains that are ATED-related (see CG73625+) and accrue on 바카라 사이트˜relevant high value disposals바카라 사이트™ of residential property in the UK. TCGA92/S2C gives the meaning of 바카라 사이트˜relevant high value disposal바카라 사이트™. It is a disposal that meets the four conditions A to D바카라 사이트”
A. The disposal is a disposal, or part disposal, of a 바카라 사이트˜chargeable interest바카라 사이트™, see CG73617.
B. The chargeable interest disposed of has been, or been part of, a 바카라 사이트˜single-dwelling interest바카라 사이트™ at some time during the 바카라 사이트˜relevant ownership period바카라 사이트™ of the person making the disposal, see CG73618.
C. The person making the disposal, or in certain circumstances another person, has been liable to ATED in respect of the single-dwelling interest, see CG73619
D. The consideration for the disposal exceeds the 바카라 사이트˜threshold amount바카라 사이트™ for that disposal, see CG73620.