You need to use row_number() function, try something like this:
select
link_to_client, call_ref
from
(
select
link_to_client, call_ref,
row_number() over (partition by link_to_client order by call_ref desc) n
from
calls with (nolock)
where
link_to_client in ('G/1931')
and call_type = 'PM'
) x
where
n = 2 -- second result for every client