# Finance Act 2019, Paragraph 32


In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—
(a) in subsection (2A), for “any section 2(2) amount” substitute “ any section 1(3) amount ”, and
(b) in subsection (3), for “section 2(2) amount” (in both places) substitute “ section 1(3) amount ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.