Taxation of Chargeable Gains Act 1992 Schedule 4C paragraph 4

Chargeable amount: non-resident settlement

Section 4 sets out how to calculate the chargeable amount when a transfer of value is made by trustees of a settlement who are non-UK resident throughout the relevant tax year.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.