# Finance Act 2019, Paragraph 52


In section 159 (non-residents: roll-over relief), in subsection (4), for the words from “the disposal—” to the end substitute “ the disposal would be chargeable to capital gains tax under section 1A(3)(a) or to corporation tax under section 2B(3). ”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.