Sch 1 para 25
(1) Section 25 (non-residents: deemed disposals) is amended as follows. (2) In subsection (3A), for paragraph (b) substitute— (b) on ceasing to carry on the trade the asset is disposed of in circumstances in which section 139 or 171 applies. (3) In subsection (7), for the words from “the disposal—” to the end substitute “ the disposal would be chargeable to capital gains tax under section 1A(3)(a) or to corporation tax under section 2B(3). ”