# Finance Act 2019, Paragraph 37


In section 87B (section 87: remittance basis), for subsection (2) substitute—
“(2) The chargeable gains are chargeable gains accruing on the disposal of an asset situated outside the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.