SCHEDULES

SCHEDULE 7 U.K.Remittance basis

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

Attribution of gains to beneficiaries: cases involving transfers of value U.K.

134 U.K.In paragraph 4(2) (chargeable amount: non-resident settlement), at the end insert “ (and had made the disposals which Schedule 4B treats them as having made) ”.