SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
88TCGA 1992
In Schedule 4A (disposal of interest in settled property etc), in paragraph 6(1), for “met the residence condition set out in section 2(1A)” substitute “was UK resident for the tax year (as determined in accordance with Chapter 1 of Part 1 of this Act)”.