# Finance Act 2019, Paragraph 47


In section 103KC (carried interest: foreign chargeable gains), for “a foreign chargeable gain within the meaning of section 12” substitute “ a chargeable gain accruing on the disposal of an asset situated outside the United Kingdom ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.