http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/50/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments50TCGA 1992In section 140A (transfer or division of UK business), in subsection (2), for “section 10B” substitute “section 2B(3)”.