Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 Consequential Amendments

Part 2 Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

209 In section 11(1) (visiting forces, agents-general etc.)—

(a) for “section 323(1) of the Taxes Act” substitute “section 303(1) of ITEPA 2003”; and

(b) for “subsection (2) of section 323 and subsections (4) to (8) of that section shall apply accordingly” substitute “section 303(2) to (6) of that Act and section 323(2) of the Taxes Act”.