SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

90

1

Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlements) is amended as follows.

2

In paragraph 1(1), for “section 3” substitute “ section 1K ”.

3

In paragraph 1(2)(a), for “section 2(2)” substitute “ section 1(3) ”.

4

In paragraph 1(3)—

a

in paragraph (b), for “section 13” substitute “ section 3 ”, and

b

in the second sentence—

i

for “Subsections (12) and (13) of section 13” substitute “ Section 3B(1) to (3) ”, and

ii

for “that section” substitute “ section 3 ”.