Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

32 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”.