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101In section 87 (non-UK resident settlements: attribution of gains to beneficiaries), after subsection (6) insert—
“(7)If the relevant tax year is a split year as respects a beneficiary of the settlement—
(a)the amount on which the beneficiary is chargeable to capital gains tax by virtue of this section for that year (in respect of the settlement) is a portion of the amount on which the beneficiary would have been so chargeable if the relevant tax year had not been a split year, and
(b)the portion is the portion attributable to the UK part of the relevant tax year calculated on a time apportionment basis.”
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