http://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/94/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 1Chargeable gains accruing to non-residents etcPART 2Consequential amendments94IHTA 1984IHTA 1984 is amended as follows.