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
”
.