SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

93TCGA 1992

In Schedule 7C (relief for transfers to Schedule 2 share plans), in paragraph 8—

a

in paragraph (a), for “under section 2(1)” substitute “as a result of section 1A(1)”, and

b

in paragraph (b), for “under section 10(1)” substitute “as a result of section 1A(3)(a)”.