SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 3Commencement and transitional provisions etc
125
1
The Treasury may by regulations make provision, in relation to a case in which they consider that a provision of this Schedule changes the effect of a provision of TCGA 1992 that is re-enacted by this Schedule, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed.
2
The power conferred by this paragraph may not be exercised on or after 6 April 2022.