Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992
266
1
Amend Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlement) as follows.
2
In paragraph 2—
a
in sub-paragraph (8)—
i
for “section 416 of the Taxes Act” substitute “
sections 450 and 451 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
,
b
in sub-paragraph (9)—
i
for “section 416 of the Taxes Act” substitute “
section 449 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
, and
c
in sub-paragraph (10) for “section 417(1) of the Taxes Act” substitute “
section 454 of CTA 2010
”
.
3
In paragraph 2A—
a
in sub-paragraph (8)—
i
for “section 416 of the Taxes Act” substitute “
sections 450 and 451 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
,
b
in sub-paragraph (9)—
i
for “section 416 of the Taxes Act” substitute “
section 449 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
, and
c
in sub-paragraph (10) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “
section 454 of CTA 2010
”
.
4
In paragraph 8—
a
in sub-paragraph (8)—
i
for “section 416 of the Taxes Act” substitute “
sections 450 and 451 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
, and
b
in sub-paragraph (9) for “section 417(1) of the Taxes Act” substitute “
section 454 of CTA 2010
”
.
5
In paragraph 9—
a
in sub-paragraph (9)—
i
for “section 416 of the Taxes Act” substitute “
sections 450 and 451 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
,
b
in sub-paragraph (10)—
i
for “section 416 of the Taxes Act” substitute “
section 449 of CTA 2010
”
,
ii
for “section 416(6)” substitute “
section 451(4) to (6) of CTA 2010
”
, and
c
in sub-paragraph (11) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “
section 454 of CTA 2010
”
.