SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential 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”.