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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”.