SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

65TCGA 1992

1

Section 179 (company ceasing to be member of group: post-appointed day cases) is amended as follows.

2

In subsection (3B)(c), for “section 13(2)” substitute “section 3”.

3

In subsection (10A)(a), for the words from “and would by virtue of” to “purposes” substitute “chargeable to corporation tax as a result of section 2B(3) or (4),”.