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)
”
.