Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

ITA 2007

102 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”.