Paragraph 2
United Kingdom
(1)
The Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
(2)
In section 10 (non-resident with United Kingdom branch or agency)—
(a)
omit subsection (3); and
(b)
in subsection (4), omit “or corporation tax”.
(3)
In sections 13(5)(d), 25(7)(b), F1... 139(1A), 140A(2), 159(4)(b), 171(1A), 175(2AA), 179(1A), 190(2)(b) and (3)(b), 199(6)(b) and 228(6)(b), and in Schedule 7A, paragraph 1(3A), for “10(3)” substitute “ 10B ”.
Annotations
Textual amendments
- F1
Words in Sch. 27 para. 2(3) repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)