http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/78/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments78TCGA 1992In section 261C (meaning of “the maximum amount” for purposes of section 261B), in subsection (2)(b), for “section 3(1)” substitute “section 1K(1)”.