SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

87TCGA 1992

1

Section 288 (interpretation) is amended as follows.

2

In subsection (1) omit—

a

the definition of “ATED-related”,

b

the definition of “non-resident CGT disposal”,

c

the definition of “NRCGT gain”,

d

the definition of “NRCGT group”,

e

the definition of “NRCGT loss”, and

f

the definition of “relevant high value disposal”.

3

In subsection (8), in the Table, in the entry relating to “branch or agency”, for “s 10(6)” substitute “s 1B(5)”.