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.

54 (1) Section 161 (appropriations to and from trading stock) is amended as follows. U.K.

(2) In subsection (1), for “subsections (3) to (3ZB)” substitute “ subsection (3) ”.

(3) Omit subsections (3ZA) and (3ZB).

(4) In subsection (3A), omit “or (3ZA)”.