http://www.legislation.gov.uk/id/ukpga/2008/9

SCHEDULES

SCHEDULE 7Remittance basis

Part 2Non-resident companies and trusts etc

Attribution of gains to beneficiaries in cases involving transfers of value: commencement etc

147

The amendments made by paragraphs 128 to 146 have effect in relation to transfers of value to which Schedule 4B to TCGA 1992 applies that are made on or after 6 April 2008.