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