CG73617 - Dwellings subject to ATED: relevant high value disposal: condition A - chargeable interest
Condition A for a disposal to be a 바카라 사이트˜relevant high value disposal바카라 사이트™ is that it is a disposal or a part disposal of a 바카라 사이트˜chargeable interest바카라 사이트™. A chargeable interest for capital gains tax purposes is whatever a 바카라 사이트˜chargeable interest바카라 사이트™ is for ATED purposes. Broadly, it is any interest, right or power in or over land in the United Kingdom.
For a full explanation of what is a chargeable interest, see for additional ATED guidance