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 [1992 c. 12.] Taxation 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).