SCHEDULES

SCHEDULE 7U.K.Remittance basis

Part 2U.K.Non-resident companies and trusts etc

Attribution of gains to beneficiaries: existing Schedule 4C poolsU.K.

152U.K.Schedule 4C to TCGA 1992 (as it has effect without the amendments made by paragraphs 128 to 146) applies for the tax year 2008-09 and subsequent tax years in relation to Schedule 4C pools created before 6 April 2008 (“existing Schedule 4C pools”) as if paragraphs 7B and 9(2) were omitted.