SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

79TCGA 1992

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)”.