SCHEDULES
SCHEDULE 2Returns for disposals of UK land etc
PART 3Consequential amendments
Amendments of other Acts
26
1
TCGA 1992 is amended as follows.
2
In section 222A (determination of main residence: disposals by non-residents)—
a
in subsection (6)(a), for “the NRCGT return” substitute “
the return under Schedule 2 to the Finance Act 2019
”
, and
b
in subsection (7)(a), for “an NRCGT return” substitute “
a return under Schedule 2 to the Finance Act 2019
”
.
3
In section 223A (amount of relief: disposals by non-residents), in subsection (3)(b), for “the NRCGT return” substitute “
the return under Schedule 2 to the Finance Act 2019
”
.