SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
30TCGA 1992
1
Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.
2
3
In subsection (2), for “section 13” substitute “section 3”.
4
In subsection (3)—
a
for “section 13(2)” substitute “section 3”, and