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)”.