SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

80TCGA 1992

In section 263ZA (former employees: employment-related liabilities), in subsection (5)—

a

in paragraph (b), for “section 2(2)” substitute “section 1(3)”, and

b

in paragraph (c), for “section 3(1)” substitute “section 1K(1)”.