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Finance Act 2019

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Changes over time for: Paragraph 32

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There are currently no known outstanding effects for the Finance Act 2019, Paragraph 32. Help about Changes to Legislation

32U.K.In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—

(a)in subsection (2A), for “any section 2(2) amount” substitute “ any section 1(3) amount ”, and

(b)in subsection (3), for “section 2(2) amount” (in both places) substitute “ section 1(3) amount ”.

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