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

SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

TCGA 1992

28

In section 59 (partnerships), in subsections (2)(b), (3) and (4), for “capital gains of the partnership” substitute “ chargeable gains of the partnership ”.