# Finance Act 2019, Paragraph 101


In section 643 (accrued income profits and losses: non-residents), in subsection (5), for “section 10(6)” substitute “ section 1B(5) ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.