Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

37 In section 87B (section 87: remittance basis), for subsection (2) substitute—

“(2) The chargeable gains are chargeable gains accruing on the disposal of an asset situated outside the United Kingdom.”