SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

85TCGA 1992

1

Section 279D (elections under section 279A) is amended as follows.

2

In subsection (6)(c), for “section 2(2)(a)” substitute “section 1(3)(a)”.

3

In subsection (7), for “section 2(2)(b)” (in both places) substitute “section 1(3)(b)”.