SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

34

1

Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.

2

In subsection (1)(a), for “section 10A” substitute “ section 1M(3) ”.

3

In subsection (2), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.

4

In subsection (3), for “section 10A” substitute “ section 1M(3) ”.

5

In subsection (4)(a), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.

6

In subsection (6), for “section 10A” substitute “ section 1M(3) ”.

7

In subsection (7), for “the section 2(2) amount” (in both places) substitute “ the section 1(3) amount ”.

8

In subsection (8)(c), for “section 10A” substitute “ section 1M(3) ”.

9

In the title, for “in section 10A cases” substitute “ where temporarily non-resident ”.