Schedule 4AA makes provision for the re-basing of assets where—
the assets are held on 5 April 2019,
there is a disposal after that date, and
the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).
Section 36A: Re-basing in relation to direct or indirect disposals of UK land
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter III: Computation of gains: General provisions
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