Taxation of Chargeable Gains Act 1992 (c. 12)U.K.
243U.K.TCGA 1992 is amended as follows.
244U.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 ”.