Sch 1 para 106
(1) Section 809YD (chargeable gains accruing on sales of exempt property) is amended as follows. (2) In subsection (1)(c)(ii), for “section 13” substitute “ section 3 ” . (3) In subsection (3), for “section 12 of TCGA 1992” substitute “ paragraph 1 of Schedule 1 to TCGA 1992 ” . (4) In subsection (5)(a)— (a) for “section 10A” substitute “ section 1M ” , and (b) for “the year of return” substitute “ the tax year that consists of or includes the period of return ” . (5) In subsection (7)— (a) in the opening words, for “fell within the definition of foreign chargeable gains in section 12(4) of that Act” substitute “ accrued on the disposal of a foreign asset (within the meaning of Schedule 1 to TCGA 1992) ” , and (b) for paragraphs (a) to (d) substitute— (a) section 1M, (b) section 3D, and (c) Schedule 1. (6) In subsection (8), for “section 14A(2)” substitute “ section 3D(2) ” .