SCHEDULES
SCHEDULE 12Settlements: amendment of TCGA 1992 etc
Part 3Consequential and minor amendments
General
14
1
In section 79B(1)
(attribution to trustees of gains of non-resident company) before “trustees of a settlement” insert “
the
”
.
2
This paragraph shall have effect in relation to gains accruing on or after 6th April 2006.