Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 1 U.K. Chargeable gains accruing to non-residents etc

PART 2 U.K. Consequential amendments

TCGA 1992 U.K.

80 U.K. In section 263ZA (former employees: employment-related liabilities), in subsection (5)—

(a) in paragraph (b), for “section 2(2)” substitute “ section 1(3) ”, and

(b) in paragraph (c), for “section 3(1)” substitute “ section 1K(1) ”.