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
”
.