# Finance Act 2019, Paragraph 102


In section 809F (remittance basis: effect on what is chargeable), in subsection (4), for “section 12 of TCGA 1992” substitute “ paragraph 1 of Schedule 1 to TCGA 1992 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/102 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.