SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

32

In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—

a

in subsection (2A), for “any section 2(2) amount” substitute “ any section 1(3) amount ”, and

b

in subsection (3), for “section 2(2) amount” (in both places) substitute “ section 1(3) amount ”.