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

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)”.