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
”
.