SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

83

1

Section 279B (provisions supplementary to section 279A) is amended as follows.

2

In subsection (1)(b)(ii)—

a

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

b

for “section 3” substitute “ section 1K ”.

3

In subsection (7), for “section 10A(2)” substitute “ section 1M ”.

4

In subsection (8)(a) and (b), for “section 10A(2)” substitute “ section 1M ”.