SCHEDULES
SCHEDULE 29 Chargeable gains: non-resident companies and groups etc.
Part II Minor and consequential amendments
Section 116 of the Taxation of Chargeable Gains Act 1992
19
(1)
In section 116 of the M1Taxation of Chargeable Gains Act 1992 (reorganisations, conversions and reconstructions), in subsection (11) for “171(1) or 172" substitute “
or 171(1)
”
.
(2)
The above amendment has effect in accordance with paragraph 3(2).