SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

54 (1) Section 161 (appropriations to and from trading stock) is amended as follows.

(2) In subsection (1), for “subsections (3) to (3ZB)” substitute “subsection (3)”.

(3) Omit subsections (3ZA) and (3ZB).

(4) In subsection (3A), omit “or (3ZA)”.