SCHEDULES

SCHEDULE 29 Chargeable gains: non-resident companies and groups etc.

Part II Minor and consequential amendments

Section 177 of the Taxation of Chargeable Gains Act 1992

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1

In section 177 of the Taxation of Chargeable Gains Act 1992 (dividend stripping), in subsection (2) for “171 or 172" substitute “ or 171 ”.

2

The above amendment, and the main amendments so far as they apply for the purposes of section 177, have effect in relation to disposals on or after 1st April 2000.