SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Attribution of gains to beneficiaries: cases involving transfers of value
142
In paragraph 10 (residence of trustees from whom capital payment received)—
a
in sub-paragraph (1), for “sub-paragraph (2) below” substitute “
paragraph 9(3)
”
, and
b
omit sub-paragraphs (2) and (3).