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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 7
- Part 2
- Paragraph 107
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Attribution of gains to beneficiaries
107In section 85(11) (disposal of interests in non-resident settlements), for the words from “there would” to the end substitute “chargeable gains would be treated under section 89(2) or paragraph 8 of Schedule 4C as accruing in the following year of assessment to a beneficiary who received a capital payment from the trustees of the settlement in that year.”
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