http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/1/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 1Extending cases in which non-residents are charged to tax etc1TCGA 1992 is amended as follows.