SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

110CTA 2009

1

Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.

2

In subsections (1), (2A) and (3), for “chargeable to corporation tax” substitute “chargeable to corporation tax on income”.

3

In subsection (2), for “within the charge to corporation tax” substitute “within the charge to corporation tax on income”.

4

After subsection (4) insert—

5

The territorial scope of the charge to corporation tax on chargeable gains is given by section 2B of TCGA 1992.