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”.