SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
84
1
Section 279C (effect of election under section 279A) is amended as follows.
2
In subsection (3), for “section 2(2)(a)” substitute “
section 1(3)(a)
”
.
3
In subsection (4)—
a
for “section 2(2)” substitute “
section 1(3)
”
, and
b
omit “(read, where appropriate, with section 2(4)(a))”.
4
In subsection (5), for “section 2(2)(b)” substitute “
section 1(3)(b)
”
.
5
In subsection (6)—
a
in the opening words, for “section 2(2)(b)” substitute “
section 1(3)(b)
”
, and
b
in paragraph (c), for “section 10A” substitute “
section 1M
”
.