Paragraph 2

In section 1 (the charge to tax), in subsection (2A), for the words from “gains are” to the end substitute

“gains are—

(a)

ATED-related gains in respect of which the companies are chargeable to capital gains tax under section 2B, or

(b)

NRCGT gains in respect of which the companies are chargeable to capital gains tax under section 14D or 188D.”