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

SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

105ITA 2007

In section 809VK (retention of funds to meet CGT liabilities), for subsection (5) substitute—

5
The highest potential CGT rate is the highest rate specified in section 1H of TCGA 1992 (regardless of the type of the chargeable gain or, if P is an individual, the rate of income tax at which P’s income is chargeable).