# Finance Act 2019, Paragraph 105


In section 809VK (retention of funds to meet CGT liabilities), for subsection (5) substitute—
“(5) The highest potential CGT rate is the highest rate specified in section 1H of TCGA 1992 (regardless of the type of the chargeable gain or, if P is an individual, the rate of income tax at which P's income is chargeable).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/105 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.