SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

208

In section 9(2) (residence, including temporary residence)—

(a)

for “Section 207 of the Taxes Act” substitute “ Sections 42 and 43 of ITEPA 2003 ”;

(b)

for “it applies” substitute “ they apply ”; and

(c)

for “that section” substitute “ section 42 of that Act ”.