# Finance Act 2019, Paragraph 107


In section 809Z7 (meaning of “foreign income and gains” etc), in subsection (5), for the words from “are the foreign” to the end substitute “ are the chargeable gains accruing to the individual in that year on the disposal of foreign assets (within the meaning of Schedule 1 to TCGA 1992) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/107 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.