SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
95IHTA 1984
In Schedule A1 (non-excluded overseas property), in paragraph 8(3)—
a
b
in the definition of “dwelling”, for the words from “the meaning” to the end substitute “the same meaning as it has for the purposes of Schedule 1B to the 1992 Act;”, and
c
in the definition of “contract for an off-plan purchase”, for the words from “has the meaning” to the end substitute “means a contract for the acquisition of land consisting of, or including, a building, or part of a building, that is to be constructed or adapted for use as a dwelling.”