SCHEDULES
SCHEDULE 4Chargeable gains: location of assets etc
Part 1Location of assets
1Exceptions from sections 713 and 714 of ICTA
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”.