SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

43 In section 90 (sections 87 and 89(2): transfers between settlements), in subsection (3) (in both places) and subsections (5) and (10)(b), for “the section 2(2) amount” substitute “the section 1(3) amount”.