SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
73TCGA 1992
1
Section 222B (non-qualifying tax years) is amended as follows.
2
In subsection (2), for “a non-resident CGT disposal” substitute “a disposal falling within section 222A(1)(b) (non-resident disposals)”.