SCHEDULES

SCHEDULE 4Chargeable gains: location of assets etc

Part 1Location of assets

Exceptions from sections 713 and 714 of ICTA

1

(1)

Section 715 of ICTA is amended as follows.

(2)

In subsection (8) (place where securities are situated to be determined under section 275 of TCGA 1992) for “section 275” substitute “ sections 275(1) and (2)(b) and 275C ”.