SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

383 U.K.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.”