TCGA 1992
73(1)Section 222B (non-qualifying tax years) is amended as follows.
(2)In subsection (2), for “a non-resident CGT disposal” substitute “a disposal falling within section 222A(1)(b) (non-resident disposals)”.
(3)In subsection (10), for “Section 11(1)(a)” substitute “Section 271ZA(2)”.