Paragraph 73
(1)
Section 222B (non-qualifying tax years) is amended as follows.
(2)
In subsection (2), for “a non-resident CGT disposal” substitute “ a disposal falling within section 222A(1)(b) (non-resident disposals) ”.
(3)
In subsection (10), for “Section 11(1)(a)” substitute “ Section 271ZA(2) ”.