SCHEDULES

SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.

The Taxation of Chargeable Gains Act 1992

67

In Schedule 8 to the Gains Act (leases) in paragraph 10(2) (presumption as to sums being paid by way of premium unless the contrary is shown) for the words following “in so far as” there shall be substituted “ other sufficient consideration for the payment can be shown to have been given ”.