Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 7 Payment of CGT exit charges

Commencement

7 The amendments made by paragraphs 1 and 2 have effect in relation to amounts of capital gains tax which a person is liable to pay by virtue of section 25(1) or (3) or 80 of TCGA 1992 in relation to events occurring on or after 6 April 2019.