Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 130 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
130U.K.In paragraph 3 of Schedule 4B (transfers of value by trustees linked with trustee borrowing: settlements), for sub-paragraph (4) substitute—
“(4)A settlement is “within section 87” for a tax year if—
(a)section 87 applies to the settlement for that year, or
(b)chargeable gains would be treated under section 89(2) as accruing in that year to a beneficiary who received a capital payment from the trustees of the settlement in that year.
(5)The reference in subsection (4)(b) to chargeable gains treated as accruing includes offshore income gains treated as arising.”
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