SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
70TCGA 1992
1
Section 199 (exploration or exploitation assets: deemed disposals) is amended as follows.
2
In subsection (2), for “in respect of whom the residence condition (see section 2(1A)) is not met” substitute “who is not UK resident for a tax year (as determined for the purposes of Chapter 1 of Part 1)”.