SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
90TCGA 1992
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
4
In paragraph 1(3)—
a
in paragraph (b), for “section 13” substitute “section 3”, and