Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

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

Attribution of gains to beneficiaries: commencement etc U.K.

117 U.K. In the application of section 87 of TCGA 1992 for a tax year by virtue of section 88, no account is to be taken of any capital payment received before 6 April 1991.