SCHEDULES

SCHEDULE 1 U.K.Chargeable gains accruing to non-residents etc

PART 2 U.K.Consequential amendments

TCGA 1992 U.K.

79 U.K.In section 261E (meaning of “the maximum amount” for purposes of section 261D), in subsection (2)—

(a) in paragraph (a), for “section 2(2)” substitute “ section 1(3) ”, and

(b) in paragraph (b), for “section 3(1)” substitute “ section 1K(1) ”.