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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 7
- Part 2
- Paragraph 124
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Attribution of gains to beneficiaries: commencement etc
124(1)This paragraph applies if—
(a)chargeable gains are treated under section 87 or 89(2) of TCGA 1992 as accruing to an individual in the tax year 2008-09 or any subsequent tax year, and
(b)the individual is not domiciled in the United Kingdom in that year.
(2)The individual is not charged to capital gains tax on the chargeable gains if and to the extent that they are treated as accruing by reason of—
(a)a capital payment received (or treated as received) by the individual before 6 April 2008, or
(b)the matching of any capital payment with the section 2(2) amount for the tax year 2007-08 or any earlier tax year.
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