# Finance Act 2019, Paragraph 34


(1) Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.
(2) In subsection (1)(a), for “section 10A” substitute “ section 1M(3) ”.
(3) In subsection (2), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.
(4) In subsection (3), for “section 10A” substitute “ section 1M(3) ”.
(5) In subsection (4)(a), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.
(6) In subsection (6), for “section 10A” substitute “ section 1M(3) ”.
(7) In subsection (7), for “the section 2(2) amount” (in both places) substitute “ the section 1(3) amount ”.
(8) In subsection (8)(c), for “section 10A” substitute “ section 1M(3) ”.
(9) In the title, for “in section 10A cases” substitute “ where temporarily non-resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.