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SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

65(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),”.