3Any reference in this Schedule to the tax referable to an attributed gain is a reference to the amount determined by multiplying the total capital gains tax on chargeable gains accruing to the beneficiary in the relevant year of assessment by a fraction—
(a)of which the numerator is the amount of the attributed gain; and
(b)the denominator is the total of the chargeable gains accruing to the beneficiary in the relevant year of assessment.