SCHEDULES
SCHEDULE 27Permanent establishment etc: consequential amendments
Taxation of Chargeable Gains Act 1992
2
1
The Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
2
In section 10 (non-resident with United Kingdom branch or agency)—
a
omit subsection (3); and
b
in subsection (4), omit “or corporation tax”.
3
In sections 13(5)(d), 25(7)(b), F1... 139(1A), 140A(2), 159(4)(b), 171(1A), 175(2AA), 179(1A), 190(2)(b) and (3)(b), 199(6)(b) and 228(6)(b), and in Schedule 7A, paragraph 1(3A), for “10(3)” substitute “
10B
”
.