SCHEDULES

SCHEDULE 1 U.K.Chargeable gains accruing to non-residents etc

PART 2 U.K.Consequential amendments

TCGA 1992 U.K.

51 (1) Section 140E (merger leaving assets within UK tax charge) is amended as follows. U.K.

(2) In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.

(3) In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.