http://www.legislation.gov.uk/id/ukpga/2006/25

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.