SCHEDULES

SCHEDULE 7 U.K.Remittance basis

Part 2 U.K.Non-resident companies and trusts etc

Attribution of gains to members of non-resident companies U.K.

103 U.K.In section 13(2) of TCGA 1992 (attribution of gains to members of non-resident companies), for the words from “, who, if” to “and who” substitute “ and ”.