SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
79
In section 261E (meaning of “the maximum amount” for purposes of section 261D), in subsection (2)—
a
in paragraph (a), for “section 2(2)” substitute “
section 1(3)
”
, and
b
in paragraph (b), for “section 3(1)” substitute “
section 1K(1)
”
.