There are currently no known outstanding effects for the Finance Act 2019, Paragraph 87.
87(1)Section 288 (interpretation) is amended as follows.U.K.
(2)In subsection (1) omit—
(a)the definition of “ATED-related”,
(b)the definition of “non-resident CGT disposal”,
(c)the definition of “NRCGT gain”,
(d)the definition of “NRCGT group”,
(e)the definition of “NRCGT loss”, and
(f)the definition of “relevant high value disposal”.
(3)In subsection (8), in the Table, in the entry relating to “branch or agency”, for “s 10(6)” substitute “ s 1B(5) ”.
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