SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
25TCGA 1992
1
Section 25 (non-residents: deemed disposals) is amended as follows.
2
In subsection (3A), for paragraph (b) substitute—
b
on ceasing to carry on the trade the asset is disposed of in circumstances in which section 139 or 171 applies.