SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
98FA 2005
1
Schedule 1 (non-UK resident vulnerable persons: interpretation) is amended as follows.
2
In paragraph 3—
a
in sub-paragraph (1)(a), for “for the purposes of section 3 of TCGA 1992” substitute “(as defined by section 32(3A))”,
b
in sub-paragraph (1)(b), for “for the purposes of that section” substitute “(as defined by section 32(3A))”,
3
In paragraph 7—
a
b
in sub-paragraph (2), for “section 10A” substitute “section 1M”.