http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/1/enacted

SCHEDULES

SCHEDULE 1Chargeable gains accruing to non-residents etc

PART 2Consequential amendments

82TCGA 1992

In section 279A (deferred unascertainable consideration: election for treatment of loss), in subsection (7)(b), for “section 10A” substitute “section 1M”.