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Taxation of Chargeable Gains Act 1992 Schedule 5 paragraph 1
Construction of section 86(1)(e)
Schedule 5 paragraph 1 sets out detailed rules for calculating the amount of gains attributable to a settlor under section 86(1)(e), including how losses are handled, how gains from non-resident companies are included, and how double taxation treaty protections can limit the chargeable amount.
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