This section has no associated Explanatory Notes
92(1)Section 87 (non-UK resident settlements: attribution of gains to beneficiaries) is amended as follows.U.K.
(2)In subsection (1), for the words from “the trustees” to the end substitute “ there is no time in that year when the trustees are resident in the United Kingdom ”.
(3)In subsection (4)(a), omit “and ordinarily resident”.