http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/23/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments23TCGA 1992TCGA 1992 is amended as follows.