http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/1/enacted

SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

102ITA 2007

In section 809F (remittance basis: effect on what is chargeable), in subsection (4), for “section 12 of TCGA 1992” substitute “paragraph 1 of Schedule 1 to TCGA 1992”.