SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

360

In section 10B (non-resident company with United Kingdom permanent establishment) for subsection (4) substitute—

4

In this section—

a

references to a trade include an office, and

b

references to carrying on a trade include holding an office.