SCHEDULES
SCHEDULE 1U.K.Chargeable gains accruing to non-residents etc
PART 2 U.K.Consequential amendments
TCGA 1992U.K.
38U.K.In section 87J (relevant parts of payment from which onward gift derive), in subsections (2) and (5), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.