SCHEDULES

SCHEDULE 1 U.K.Chargeable gains accruing to non-residents etc

PART 2 U.K.Consequential amendments

TCGA 1992 U.K.

30 (1) Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows. U.K.

(2) In subsection (1), for “section 13” substitute “ section 3 (see section 3B) ”.

(3) In subsection (2), for “section 13” substitute “ section 3 ”.

(4) In subsection (3)—

(a) for “section 13(2)” substitute “ section 3 ”, and

(b) for “section 13(9)” substitute “ section 3(7) ”.

(5) In subsection (4), for “section 13(9)” substitute “ section 3(7) ”.