SCHEDULES

SCHEDULE 27 U.K. Permanent establishment etc: consequential amendments

Taxation of Chargeable Gains Act 1992 U.K.

2 (1) The Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows. U.K.

(2) In section 10 (non-resident with United Kingdom branch or agency)—

(a) omit subsection (3); and

(b) in subsection (4), omit “or corporation tax”.

(3) In sections 13(5)(d), 25(7)(b), 106(10), 139(1A), 140A(2), 159(4)(b), 171(1A), 175(2AA), 179(1A), 190(2)(b) and (3)(b), 199(6)(b) and 228(6)(b), and in Schedule 7A, paragraph 1(3A), for “10(3)” substitute “ 10B ”.