Sch 1 para 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) ” .