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.

139 U.K.After paragraph 8A insert—

“Attribution of gains: remittance basis U.K.

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.”