SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

34TCGA 1992

1

Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.

2

In subsection (1)(a), for “section 10A” substitute “section 1M(3)”.

3

In subsection (2), for “the section 2(2) amount” substitute “the section 1(3) amount”.

4

In subsection (3), for “section 10A” substitute “section 1M(3)”.

5

In subsection (4)(a), for “the section 2(2) amount” substitute “the section 1(3) amount”.

6

In subsection (6), for “section 10A” substitute “section 1M(3)”.

7

In subsection (7), for “the section 2(2) amount” (in both places) substitute “the section 1(3) amount”.

8

In subsection (8)(c), for “section 10A” substitute “section 1M(3)”.

9

In the title, for “in section 10A cases” substitute “where temporarily non-resident”.