SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
TCGA 1992
69
1
Section 190 (tax recoverable from another group company or controlling director) is amended as follows.
2
In subsection (2), for paragraph (b) substitute—
b
that the gain is chargeable to corporation tax as a result of section 2B(3) or (4).
3
In subsection (3)(b), for the words from “gain forms” to “10B” substitute “
taxpayer company was not resident in the United Kingdom at the time when the gain accrued
”
.