http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/35

SCHEDULES

SCHEDULE 35Pension schemes etc: minor and consequential amendments

Taxation of Chargeable Gains Act 1992 (c. 12)

I139

In section 13(10B)(b) (attribution of gains to members of non-resident companies), for “section 271(1)(b), (c), (d), (g) or (h) or (2)” substitute “ section 271(1)(c) or (1A) ”.