Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 4 U.K. Anti-avoidance

New special rule: chargeable event gains U.K.

141 U.K. In section 468 (non-UK resident trustees and foreign institutions), after subsection (6) insert—

“(7) This section does not apply if someone is liable under section 465B in respect of the gain.”