SCHEDULES

SCHEDULE 1 U.K.Chargeable gains accruing to non-residents etc

PART 2 U.K.Consequential amendments

TCGA 1992 U.K.

47 U.K.In section 103KC (carried interest: foreign chargeable gains), for “a foreign chargeable gain within the meaning of section 12” substitute “ a chargeable gain accruing on the disposal of an asset situated outside the United Kingdom ”.