SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
49TCGA 1992
1
Section 139 (reconstruction involving transfer of business) is amended as follows.
2
In subsection (1A)—
a
in paragraphs (a) and (b), omit “or NRCGT assets”, and
3
Omit subsection (1AA).