SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
54
1
Section 161 (appropriations to and from trading stock) is amended as follows.
2
In subsection (1), for “subsections (3) to (3ZB)” substitute “
subsection (3)
”
.
3
Omit subsections (3ZA) and (3ZB).
4
In subsection (3A), omit “or (3ZA)”.