SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Attribution of gains to beneficiaries: commencement etc
123
Section 89(2) of TCGA 1992 as substituted applies to a settlement for the tax year 2008-09 (and subsequent tax years) if section 89(2) of that Act as originally enacted would (but for the amendments made by this Schedule) have applied to the settlement for the tax year 2008-09.