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 ”.