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.