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Taxation of Chargeable Gains Act 1992 Schedule 4C paragraph 12
Attribution of gains to settlor in section 1M cases
Schedule 4C paragraph 12 deals with what happens when a settlor who has been temporarily non-resident returns to the UK, and chargeable gains from a non-resident settlement have not been fully recovered from beneficiaries — in which case the remaining gains may be attributed back to the settlor, subject to certain limits.
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