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
25
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.