Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

48 In section 103KE (carried interest: avoidance of double taxation), in subsection (8)(b), for “section 2(2)(b)” substitute “section 1(3)(b)”.