SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

76Taxation of Chargeable Gains Act 1992

In section 151I(1) (meaning of “financial institution”)—

a

in paragraph (g), for “section 431(2) of ICTA” substitute “section 65 of the Finance Act 2012”, and

b

in paragraph (h), for “section 431(2) of ICTA” substitute “section 139(1) of the Finance Act 2012”.