SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

209

In section 11(1) (visiting forces, agents-general etc.)—

(a)

for “section 323(1) of the Taxes Act” substitute “ section 303(1) of ITEPA 2003 ”; and

(b)

for “subsection (2) of section 323 and subsections (4) to (8) of that section shall apply accordingly” substitute “ section 303(2) to (6) of that Act and section 323(2) of the Taxes Act ”.