http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/85/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments85TCGA 19921Section 279D (elections under section 279A) is amended as follows.2In subsection (6)(c), for “section 2(2)(a)” substitute “section 1(3)(a)”.3In subsection (7), for “section 2(2)(b)” (in both places) substitute “section 1(3)(b)”.