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Schedules

SCHEDULE 1U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Taxation of Chargeable Gains Act 1992U.K.

252U.K.In section 228 (conditions for relief: supplementary) for subsection (10) substitute—

(10)Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of section 227(4) as if—

(a)the trustees were a company, and

(b)references to section 151(4)(a) and (b) of that Act were references to section 227(4) above.