http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/24/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments24TCGA 1992In section 16 (computation of losses), omit subsection (3).