SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

ITA 2007

104 In section 809K (introduction to rules on remittance of income and gains), in subsection (1), for paragraph (e) substitute—

“(e) Schedule 1 to TCGA 1992 (UK resident individuals not domiciled in UK).”