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) ”.