SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

30

1

Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.

2

In subsection (1), for “section 13” substitute “ section 3 (see section 3B) ”.

3

In subsection (2), for “section 13” substitute “ section 3 ”.

4

In subsection (3)—

a

for “section 13(2)” substitute “ section 3 ”, and

b

for “section 13(9)” substitute “ section 3(7) ”.

5

In subsection (4), for “section 13(9)” substitute “ section 3(7) ”.