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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 1
- PART 2
- Paragraph 70
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TCGA 1992
70(1)Section 199 (exploration or exploitation assets: deemed disposals) is amended as follows.
(2)In subsection (2), for “in respect of whom the residence condition (see section 2(1A)) is not met” substitute “who is not UK resident for a tax year (as determined for the purposes of Chapter 1 of Part 1)”.
(3)In subsection (6), for paragraphs (a) and (b) substitute “would be chargeable to capital gains tax or corporation tax as a result of section 1A(3)(a) or 2B(3)”.
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