# Finance Act 2019, Paragraph 72


In section 222A (determination of main residence: non-resident CGT disposals), in subsection (1), for paragraph (b) substitute—
“(b) the disposal is—
(i) a disposal on which a residential property gain (as defined by Schedule 1B) accrues which is chargeable to capital gains tax because of section 1A(3)(b), or
(ii) a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/72 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.