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))”,

c

in sub-paragraph (2)—

i

in paragraph (a), for “section 2(2)(b)” substitute “section 1(3)(b)”, and

ii

omit paragraph (b) (together with the “and” before it).

3

In paragraph 7—

a

in sub-paragraph (1)(b), for “subsection (3) of that section” substitute “section 1E(2) of that Act”, and

b

in sub-paragraph (2), for “section 10A” substitute “section 1M”.