Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992
247
1
Amend section 192 (tax exempt distributions) as follows.
2
In subsection (2) for “an exempt distribution which falls within section 213(3)(a) of the Taxes Act” substitute “
a distribution which is exempt by virtue of section 1076 of CTA 2010
”
.
3
In subsection (5)—
a
in the definition of “chargeable payment” for “section 214(2) of the Taxes Act” substitute “
section 1088 of CTA 2010
”
, and
b
in the definition of “exempt distribution” for “section 213(2) of that Act” substitute “
section 1076 or 1077 of CTA 2010
”
.