SCHEDULES

SCHEDULE 7U.K.Remittance basis

Part 2U.K.Non-resident companies and trusts etc

Attribution of gains to beneficiaries: commencement etcU.K.

123U.K.Section 89(2) of TCGA 1992 as substituted applies to a settlement for the tax year 2008-09 (and subsequent tax years) if section 89(2) of that Act as originally enacted would (but for the amendments made by this Schedule) have applied to the settlement for the tax year 2008-09.