SCHEDULES

SCHEDULE 7Remittance basis

Part 2Non-resident companies and trusts etc

Attribution of gains to beneficiaries: commencement etc

116

For the purposes of sections 87 and 87A of TCGA 1992, no account is to be taken of—

a

any capital payment received before 10 March 1981, or

b

any capital payment received on or after that date but before 6 April 1984, so far as it represents a chargeable gain which accrued to the trustees before 6 April 1981.