SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential 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)”.