SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
365
1
Amend section 59 (partnerships) as follows.
2
In subsection (2)(b) after “capital gains tax” insert “
or corporation tax
”
.
3
In subsection (3)—
a
after “arrangements” insert “
(so far as providing for that relief)
”
, and
b
after “capital gains tax” insert “
or corporation tax
”
.