SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

383

In section 275B (section 275A: supplementary provisions) for subsection (3) substitute—

3

In section 275A—

  • “future” has the meaning given by section 581 of CTA 2009, and

  • “option” has the meaning given by section 580 of that Act.