# Finance Act 2009, Paragraph 9


(1) Section 809T (foreign chargeable gains accruing on disposals made other than for full consideration) is amended as follows.
(2) In subsection (1)(b), after “amount” insert “ at least ”.
(3) In the heading, for “other” substitute “ otherwise ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-27/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.