http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/101/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments101ITA 2007In section 643 (accrued income profits and losses: non-residents), in subsection (5), for “section 10(6)” substitute “section 1B(5)”.