SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

87 (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)”.