http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/108/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments108CTA 2009CTA 2009 is amended as follows.