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.

38 U.K. In section 87J (relevant parts of payment from which onward gift derive), in subsections (2) and (5), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.