SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
69TCGA 1992
1
Section 190 (tax recoverable from another group company or controlling director) is amended as follows.
2
3
In subsection (3)(b), for the words from “gain forms” to “10B” substitute “taxpayer company was not resident in the United Kingdom at the time when the gain accrued”.