SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
92TCGA 1992
In Schedule 7AC (exemptions for disposals by companies with substantial shareholdings), in paragraph 3(2)(c)(ii), for the words from “would” to “purposes” substitute “would be chargeable to corporation tax as a result of section 2B(3) or (4)”.