SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 9 U.K.Sale and lease-back etc

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

243 U.K.TCGA 1992 is amended as follows.

244 U.K.In Schedule 8 (leases) in paragraph 9(2) (gain reduced by amount on which income tax charged by reference to a capital sum) for “section 785 of the Taxes Act” substitute “ section 681DM of ITA 2007 ”.