# Finance Act 2019, Paragraph 26


(1) TCGA 1992 is amended as follows.
(2) In section 222A (determination of main residence: disposals by non-residents)—
(a) in subsection (6)(a), for “the NRCGT return” substitute “ the return under Schedule 2 to the Finance Act 2019 ”, and
(b) in subsection (7)(a), for “an NRCGT return” substitute “ a return under Schedule 2 to the Finance Act 2019 ”.
(3) In section 223A (amount of relief: disposals by non-residents), in subsection (3)(b), for “the NRCGT return” substitute “ the return under Schedule 2 to the Finance Act 2019 ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.