SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
51
1
Section 140E (merger leaving assets within UK tax charge) is amended as follows.
2
In subsection (5)(b), for “section 10B” substitute “
section 2B(3)
”
.
3
In subsection (6)(b), for “section 10B” substitute “
section 2B(3)
”
.