Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 Chargeable gains accruing to non-residents etc

PART 2 Consequential amendments

TCGA 1992

79 In section 261E (meaning of “the maximum amount” for purposes of section 261D), in subsection (2)—

(a) in paragraph (a), for “section 2(2)” substitute “section 1(3)”, and

(b) in paragraph (b), for “section 3(1)” substitute “section 1K(1)”.