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)”.

3

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