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.

81 U.K. In section 271B (branch or agency treated as UK representative), in subsection (2), for “under section 10” substitute “ as a result of section 1A(3)(a) ”.