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Finance Act 2019
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13Disposals by non-UK residents etc
(1)Schedule 1 substitutes a new Part 1 of TCGA 1992 which—
(a)extends the cases in which gains accruing to persons not resident in the United Kingdom are chargeable to tax, and
(b)abolishes the specific charge to tax on ATED-related chargeable gains.
(2)Schedule 1 also—
(a)repeals other provisions contained in the previous version of Part 1 of TCGA 1992 or in Part 2 of that Act and restates their effect in rewritten form (whether in the new Part 1 or elsewhere),
(b)makes provision in relation to collective investment vehicles that (directly or indirectly) hold interests in land in the United Kingdom, and
(c)makes provision connected with the matters mentioned in subsection (1) or this subsection.
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