Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

ITA 2007

100 In section 641 (accrued income profits and losses: trustees of a disabled person’s trusts), in subsection (4), in the definition of “disabled person’s trusts”, for “paragraph 1(1) of Schedule 1” substitute “paragraph 3 of Schedule 1C”.