SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Attribution of gains to beneficiaries: cases involving transfers of value
139
After paragraph 8A insert—
Attribution of gains: remittance basis
8AA
Section 87B (remittance basis) applies in relation to chargeable gains treated under paragraph 8 as accruing as it applies in relation to chargeable gains treated under section 87 as accruing.