SCHEDULES

SCHEDULE 1 U.K.Chargeable gains accruing to non-residents etc

PART 2 U.K.Consequential amendments

TCGA 1992 U.K.

73 (1) Section 222B (non-qualifying tax years) is amended as follows. U.K.

(2) In subsection (2), for “a non-resident CGT disposal” substitute “ a disposal falling within section 222A(1)(b) (non-resident disposals) ”.

(3) In subsection (10), for “Section 11(1)(a)” substitute “ Section 271ZA(2) ”.