Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 U.K. Chargeable gains accruing to non-residents etc

PART 2 U.K. Consequential amendments

TCGA 1992 U.K.

32 U.K. In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—

(a) in subsection (2A), for “any section 2(2) amount” substitute “ any section 1(3) amount ”, and

(b) in subsection (3), for “section 2(2) amount” (in both places) substitute “ section 1(3) amount ”.