SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

85(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)”.