SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
63
In section 171B (election under section 171A: effect), in subsection (5), for the words from “and would by virtue of” to the end substitute “
chargeable to corporation tax as a result of section 2B(3) or (4).
”