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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 1
- PART 2
- Paragraph 34
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TCGA 1992
34(1)Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.
(2)In subsection (1)(a), for “section 10A” substitute “section 1M(3)”.
(3)In subsection (2), for “the section 2(2) amount” substitute “the section 1(3) amount”.
(4)In subsection (3), for “section 10A” substitute “section 1M(3)”.
(5)In subsection (4)(a), for “the section 2(2) amount” substitute “the section 1(3) amount”.
(6)In subsection (6), for “section 10A” substitute “section 1M(3)”.
(7)In subsection (7), for “the section 2(2) amount” (in both places) substitute “the section 1(3) amount”.
(8)In subsection (8)(c), for “section 10A” substitute “section 1M(3)”.
(9)In the title, for “in section 10A cases” substitute “where temporarily non-resident”.
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