SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Attribution of gains to beneficiaries: commencement etc
115
The amendments made by paragraphs 106 to 114 have effect for the tax year 2008-09 and subsequent tax years.
The amendments made by paragraphs 106 to 114 have effect for the tax year 2008-09 and subsequent tax years.