SCHEDULES

SCHEDULE 4 U.K. Chargeable gains: location of assets etc

Part 1 U.K. Location of assets

Exceptions from sections 713 and 714 of ICTA U.K.

1 (1) Section 715 of ICTA is amended as follows. U.K.

(2) In subsection (8) (place where securities are situated to be determined under section 275 of TCGA 1992) for “section 275” substitute “ sections 275(1) and (2)(b) and 275C ”.