Introduction Schedule 16
101.Schedule 16 contains minor and consequential amendments to other Acts that flow from this new legislation.
102.Paragraph 87 inserts a new section 213A into the Taxation of Capital Gains Act (TCGA) 1992. This provides a power for HM Treasury to make regulations to ensure that the new Controlled Foreign Companies rules in Schedule 20 of FB2012 interact appropriately with section 212 TCGA.